Page:United States Statutes at Large Volume 53 Part 1.djvu/285

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tion, for the purposes of the computation, assessment, or collection of any tax imposed by this subchapter or section 3220, who willfully fails to pay such tax, make such return, keep such records, or sup- ply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. (3) Any person required under this subchapter or section 3220 of chapter 27 to collect, account for and pay over any tax im- posed by this subchapter or said section 3220, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this subchapter or section 3220 or the pay- ment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (4) Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this subchapter or section 3220 or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this paragraph for any offense for which a penalty may be assessed under authority of section 3612. (5) A person who, after having been convicted of selling, im- porting, or exporting, or conspiring to sell, import, or export, opium, coca leaves, cocaine, or any salt, derivative, or preparation of opium, coca leaves, or cocaine, again sells, imports, or exports, or conspires to sell, import, or export, any of the said narcotic drugs, in violation of the laws of the United States, shall, upon conviction of such second offense, be fined not more than $5,000 or imprisoned in a Federal penitentiary for not more than ten years, or both, in the discretion of the court, whenever the fact of such previous conviction is established in the manner prescribed in paragraph 7 of this subsection. (6) A person who, after having been two times convicted of selling, importing, or exporting, or conspiring to sell, import, or export, opium, coca leaves, cocaine, or any salt, derivative, or preparation of opium, coca leaves, or cocaine, again sells imports, or exports or conspires to sell, import, or export, any of the said narcotic drugs, in violation of the laws of the United States, shall, upon conviction of such third offense, or any offense subsequent thereto, be fined not more than $10,000 or imprisoned in a Federal penitentiary for not more than twenty years, or both, in the discre- tion of the court, whenever the fact of such previous convictions is established in the manner prescribed in paragraph 7 of this subsection. (7) Whenever it shall appear, after conviction and before or after sentence, that a person convicted of unlawfully selling, import- ing, or exporting, or conspiring unlawfully to sell, import, or ex- port, any of the narcotic drugs enumerated in paragraph (5) has previously been convicted of unlawfully selling, importing, or ex- porting, or conspiring unlawfully to sell, import, or export any of said narcotic drugs, in violation of the laws of the United States it shall be the duty of the United States district attorney for the dis- trict in which such subsequent conviction was had to file an infor- mation alleging that the defendant has previously been so convicted, and further alleging the number of such previous convictions. The NARCOTICS 275