Page:United States Statutes at Large Volume 53 Part 1.djvu/268

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CODIFICATION OF INTERNAL REVENUE LAWS (b) SELLING REQUIREMENTS.- Retail dealers in filled cheese shall sell only from original stamped packages, and shall pack the filled cheese when sold in suitable wooden or paper packages, which shall be marked and branded in accordance with rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. (c) SIGNs.-A l l retail dealers in filled cheese shall display in a con- spicuous place in his or their salesroom, a sign bearing the words "Filled cheese sold here" in black-faced letters not less than six inches in length, upon a white ground, with the name and number of the reve- nue district in which his or their business is conducted. SEC. 2355. STAMPS ON EMPTIED PACKAGES. Whenever any stamped package containing filled cheese is emptied it shall be the duty of the person in whose hands the same is to destroy the stamps thereon. SEC. 2356. IMPORTATION. All filled cheese as defined in section 2350 (b) imported from for- eign countries shall, in addition to any import duty imposed on the same, pay an internal revenue tax of 8 cents per pound, such tax to be represented by coupon stamps; and such imported filled cheese and the packages containing the same shall be stamped, marked, and branded, as in the case of filled cheese manufactured in the United States. SEC. 2357. PENALTIES. (a) FAILURE TO COMPLY WITH SECTION 2352 (c) TO (e).- Any man- ufacturer of filled cheese who fails to comply with the provisions of subsections (c), (d), and (e) of section 2352, or with the regulations therein authorized, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than $500 nor more than $1,000. (b) FALSE BRANDING; SALE, PACKING, OR STAMPING IN VIOLATION OF LAw.-Every person who knowingly sells or offers to sell, or de- livers or offers to deliver, filled cheese m any other form than in new wooden or paper packages, marked and branded as provided for and described in subsection (b) of section 2354, or who packs in any pack- age or packages filled cheese in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall upon conviction thereof be fined for each and every offense not less than $50 and not more than $500 or be imprisoned not less than thirty days nor more than one year. (c) FAILURE OF WHOLESALE AND RETAIL DEALERS TO DISPLAY SIGNS. - Any wholesale or retail dealer in filled cheese who fails or neglects to comply with the provisions of sections 2353 (b) and 2354 Cc) shall be deemed guilty of a misdemeanor, and shall on conviction thereof be fined for each and every offense not less than $50 and not more than $200. (d) OMISSION OR REMovAL OF LABEL.- Every manufacturer of filled cheese who neglects to affix the label provided for in paragraph (2) of section 2352 (b) to any package containing filled cheese made by him or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined $50 for each package in respect to which such offense is committed. (e) PURCHASING WHEN SPECIAL TAX Nor PAID. - Every person who knowingly purchases or receives for sale any filled cheese from any manufacturer or importer who has not paid the special tax provided for in section 3210 of chapter 27 shall be liable, for each offense, to a penalty of $100. (f) PURCHASING WHEN NOT STAMPED, BRANDED, R O MARsKE Ao- ORBDING TOLaw.-Any person who knowingly purchases or receives for sale any filled cheese which has not been branded or stamped ac- 258