CODIFICATION OF INTERNAL REVENUE LAWS States as shall be charged with the enforcement of any law or mu- nicipal ordinance regulating the production, sale, prescribing, dis- pensing, dealing in, or distributing of marihuana. Each collector shall be authorized to furnish, upon written request, copies of any of the said statements or returns filed in his office to any of such officials of any State or Territory, or political subdivision thereof, or the District of Columbia, or any insular possession of the United States as shall be entitled to inspect the said statements or returns filed in the office of the said collector, upon the payment of a fee of $1 for each 100 words or fraction thereof in the copy or copies so requested. SEC. 2596. PENALTIES. Any person who is convicted of a violation of any provision of this subchapter or part VI of subchapter A of chapter 27 shall be fined not more than $2,000 or imprisoned not more than five years, or both, in the discretion of the court. SEC. 2597. BURDEN OF PROOF. It shall not be necessary to negative any exemptions set forth in this subchapter or part VI of subchapter A of chapter 27 in any complaint, information, indictment, or other writ or proceeding laid or brought under this subchapter or part VI of subchapter A of chapter 27 and the burden of proof of any such exemption shall be upon the defendant. In the absence of the production of evidence by the defendant that he has complied with the provisions of section 3231 relating to registration or that he has complied with the provi- sions of section 2591 relating to order forms, he shall be presumed not to have complied with such provisions of such sections, as the case may be. SEC. 2598 FORFEITURES. (a) UNLAWFUL IMPORTATION, MANUFACTURE, OR TIANSFER.-Any marihuana which has been imported, manufactured, compounded, transferred, or produced in violation of any of the provisions of this subchapter or part VI of subchapter A of chapter 27 shall be subject to seizure and forfeiture and, except as inconsistent with the provi- sions of such subchapter and part, all the provisions of internal- revenue laws relating to searches, seizures, and forfeitures are extended to include marihuana. (b) OWNERSHIP BY VIOLATORS. - Any marihuana which may be seized by the United States Government from any person or persons charged with any violation of this subchapter or part VI of sub- chapter A of chapter 27 shall upon conviction of the person or persons from whom seized be confiscated by and forfeited to the United States. (C) UNKNOWN OWNERSHIP.-Any marihuana seized or coming into the possession of the United States in the enforcement of this sub- chapter or part VI of subchapter A of chapter 27, the owner or owners of which are unknown, shall be confiscated by and forfeited to the United States. (d) DISPOSAL. -T he Secretary is hereby directed to destroy any marihuana confiscated by and forfeited to the United States under this section or to deliver such marihuana to any department, bureau, or other agency of the United States Government, upon proper ap- plication therefor under such regulations as may be prescribed by the Secretary. SEC. 2599. REGULATIONS. The Secretary is authorized to make, prescribe, and publish all necessary rules and regulations for carrying out the provisions of this subchapter and part VI of subchapter A of chapter 27. SEC 2600. DELEGATION OF POWERS. The Secretary is authorized to confer or impose any of the rights, privileges, powers, and duties conferred or imposed upon him by 282
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