WHITE PHOSPHORUS MATCHES shall do anything by this chapter prohibited, if there be no specific penalty or punishment imposed by any other provision of this chap- ter for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall be fined $1,000 for each offense. (1) COUNTERFEITING AND SIMILAR OFFENSES. For counterfeiting and similar offenses, see section 2659 (a). SEC. 2657. FORFEITURES. (a) CONCEALMENT.- If any manufacturer of matches, to evade the tax chargeable thereon or any part thereof, hides or conceals, or causes to be hidden or concealed, or removes or conveys away, or de- posits or causes to be removed or conveyed away from or deposited in any place any white phosphorus matches, all such matches shall be forfeited. (b) REMovAL OR DEFACEMENT OF STAMPS. -If any person removes, defaces, or causes or permits or suffers the removal or defacement of any stamp affixed to any package of white phosphorus matches, or uses any stamp or any package to which any stamp is affixed to cover any other white phosphorus matches than those originally contained in such package with such stamp when first used, to evade the tax im- posed by this chapter, all such matches shall be forfeited. (c) UNSTAMPED MArTCHES. -All packages of white phosphorus matches subject to tax under this chapter that shall be found without stamps as herein provided shall be forfeited to the United States. (d) MATCHES EXPORTED.- Any white phosphorus matches exported or attempted to be exported shall be confiscated to the United States and destroyed in such manner as may be prescribed by the Secretary, who shall have power to issue such regulations to customs officers as are necessary to the enforcement of this subsection. (e) FRAUD.-Every manufacturer of white phosphorus matches who defrauds or attempts to defraud the United States of the tax im- posed by this chapter, or any part thereof, shall forfeit the factory and manufacturing apparatus used by him and all the white phos- phorus matches and all raw material for the production of white phosphorus matches found in the factory and on the factory premises, or owned by him. (f) OFFENSES NOT SPECIFICALLY CovEnFD.- If any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything by this chapter prohibited, if there be no specific penalty or punishment imposed by any other provision of this chap- ter for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, all the white phosphorus matches owned by him or in which he has any interest as owner shall be forfeited to the United States. SEC. 2658. RECOVERY OF PENALTIES AND FORFEITURES. All fines, penalties, and forfeitures imposed by this chapter may be recovered in any court of competent jurisdiction. SEC. 2659. OTHER LAWS APPLICABLE. (a) All the provisions and penalties of law governing the engrav- ing, issuing, sale, affixing, cancellation, accountability, effacement, destruction, and forgery of stamps provided for internal revenue shall apply to stamps provided for by this chapter. (b) All provisions and penalties of law relating to internal reve- nue so far as applicable shall extend to and include and apply to the taxes imposed by this chapter and to the articles upon which and to the persons upon whom they are imposed. SEC. 2660 . REGULATIONS. For authority of the Commissioner, with the approval of the Secre- tary, to make all needful regulations for the carrying into effect of this chapter, see section 3791 (a) (1). 287
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