CODIFICATION OF INTERNAL REVENUE LAWS (2) PENALTY.- For penalties for such offenses, see section 2171 (b). (h) FALSE ENTRIES, FORFEITURE. -Every manufacturer of cigars or cigarettes who makes false or fraudulent entries of the manufacture or sale of any cigars or cigarettes, or makes false or fraudulent en- tries of the purchase or sale of leaf tobacco, tobacco stems, or other material used in the manufacture of cigars or cigarettes, shall, in addition to the penalties elsewhere provided in this title for such of- fenses, forfeit to the United States all raw material and manufactured or partly manufactured tobacco, cigars and cigarettes, and all ma- chinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials which shall be found in his possession, or in his manu- factory, and used in his business as such manufacturer, together with his estate or interest in the building or factory, and the lot or tract of ground on which such building or factory is located, and all ap- purtenances thereunto belonging. (i) ArrXINm FALSE OR FRAUDULENT STAMPS.- (1) FOR'EIuRE. -Every manufacturer of cigars or cigarettes who affixes any false, forged, spurious, fraudulent, or counterfeit stamp, or imitation of any stamp, required by law to any box con- taining any cigars or cigarettes, shall, in addition to the penalties elsewhere provided for such offenses, forfeit to the United States all raw material and manufactured or partly manufactured to- bacco, cigars, and cigarettes, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials which shall be found in his possession, or in his manufactory, and used in his business as such manufacturer, together with his estate or interest in the building or factory, and the lot or tract of ground on which such building or factory is located, and all appurtenances thereunto belonging. (2) PENALTY. - For penalty for such offense, see section 2172 (b). (j) OMISSION OR REMOVAL OF LABEL, PENALTY.- Every manufac- turer of cigars or cigarettes who neglects to affix the label required under section 2111 (d) (1) to any box containing cigars or cigarettes made by or for him, or sold or offered for sale by or for him, and every person who removes any such label, so affixed, from any such box, shall be fined $50 for each box in respect to which such offense is committed. (k) COLLUSION IN CASE OF MANUFACTURE ON COMMISSION, SHARES, OR CONTRACT.- In case of fraud on the part of either of the persons referred to in section 2001 (b) (2), or of any collusion on their part with intent to defraud the revenue- (1) FORFEITORE.- Such material, cigars, or cigarettes shall be forfeited to the United States; and (2) PENALTY. - Every person engaged in such fraud or collusion shall be fined not less than $100 nor more than $5,000, and im- prisoned for not less than six months nor more than three years. (1) OFFENSES NOT SPECIFICALLY COVEmED. -If any manufacturer of cigars or cigarettes shall knowingly or willfully omit, neglect, or re- fuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do anything by this title prohibited, if there be no specific penalty or punishment imposed by any other section of this chapter for the neglecting, omitting, or refusing to do, or for the doing or causing to be done the thing required or prohibited- (1) PENALTY. -He shall pay a penalty of $1,000; and (2) F-oBEerr .- A11 tobacco, cigars, or cigarettes found in his manufactory shall be forfeited to the United States. 244
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