Page:United States Statutes at Large Volume 53 Part 1.djvu/272

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CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2384. IMPORTATION. All mixed flours, imported from foreign countries, shall, in addi- tion to any import duties imposed thereon, pay an internal revenue tax equal in amount to the tax imposed under subsection (a) of sec- tion 2381, such tax to be represented by coupon stamps, and the pack- ages containing such imported mixed flour shall be marked, branded, labeled, and stamped as in the case of mixed flour made or packed in the United States. SEC. 2385. EXPORTATION. Mixed flour may be removed from the place of manufacture or from the place where packed for export to a foreign country without payment of tax or affixing stamps or label thereto, under such regu- lation and the filing of such bond and other security as the Commis- sioner, with the approval of the Secretary, may prescribe. Every person, firm, or corporation who shall export mixed flour shall plainly mark on each package containing the same the words "mixed flour," and the names of the ingredients composing the same, the name of the maker or packer, and the place where made or packed, in accord- ance with the provisions of this chapter. SEC. 2386. PENALTIES. (a) OMIssIoN OF MARKs, BRANDS, OR CONTENTS CARDs. -Any per- son, firm, or corporation making, packing, or repacking mixed flour failing to comply with the provisions of paragraphs (3) and (4) of subsection (a) of section 2382, shall be deemed guilty of a misde- meanor, and upon conviction shall be punished by a fine of not less than $250 and not more than $500, or be imprisoned not less than sixty days nor more than one year. (b) OMssION OR REMOVAL OF LABELS. -Every person, firm, or cor- poration failing or neglecting to affix the label required by paragraph (5) of subsection (a) of section 2382 to any package containing mixed flour made or packed by him or them, or who removes from any such package any label so affixed, shall, upon conviction thereof, be fined not less than $50 for each label so removed. (c) SALE OR PACKING IN VIOLATION OF LAW; FALSIFICATION OR UN- LAWFUL REMOVAL OF BRANDS.- Every person, firm, or corporation knowingly selling or offering for sale any mixed flour in other than marked and branded packages, as required by the provisions of this chapter, or who packs in any package or packages any mixed flour in any manner contrary to the provisions of this chapter, or who falsely marks or brands any package or packages containing mixed flour, or unlawfully removes such marks or brands, shall, for each such offense, be punished by a fine of not less than $250 and not more than $500, or by imprisonment not less than thirty days nor more than one year. (d) FAILURE TO PAT TAX; EXCEssIVE WEIGHT; IMPROPER MARKINO OR BRANDING ON REPACKING.- Any person violating the provisions of section 2381 (b) and (c) (1) or section 2382 (a) (1) and (b), shall, upon conviction thereof, be punished by a fine of not less than $250 and not more than $500, or by imprisonment not to exceed one year. (e) PURCHASING WHEN TAX NOT PAID.-Any person, firm, or cor- poration knowingly purchasing or receiving for sale or for repack- ing and resale any mixed flour from any maker, packer, or importer, who has not paid the tax provided in this chapter, or section 3215 (a), shall, for each offense, be fined not less than $50, and forfeit to the United States all the articles so purchased or received, or the full value thereof. (f) PURCHASING IMPORTED FLOUR WrrITHOUT BRANDS, LABELS, OR STAMPS. -Any person, firm, or corporation purchasing or receiving for sale or repacking any mixed flour imported from foreign coun- tries, which has not been branded, labeled, or stamped, as required 262