CODIFICATION OF INTERNAL REVENUE LAWS the amount of any internal revenue tax erroneously or illegally col- lected in respect of such articles so exported or shipped may be re- funded to the exporter or shipper of the articles, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. SEC. 2706. ADDITION TO TAX IN CASE OF NONPAYMENT. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 6 per centum per annum from the time when the tax became due until paid. SEC. 2707. PENALTIES. (a) Any person who willfully fails to pay, collect, or truthfully account for and pay over the tax imposed by section 2700 (a), 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 subsection for any offense for which a penalty may be assessed under authority of section 3612. (b) Any person required under this subchapter to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the pur- poses of the computation, assessment, or collection of any tax imposed by this subchapter who willfully fails to pay such tax, make such re- turns, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penal- ties provided by law, be guilty of a misdemeanor and, upon convic- tion thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. (c) Any person required under this subchapter to collect, account for and pay over any tax imposed by this subchapter, 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 the payment 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 impris- oned for not more than five years, or both, together with the costs of prosecution. (d) The term "person" as used in this section includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. SEC. 2708. DISCRETIONARY METHOD ALLOWED COMMISSIONER FOR COLLECTING TAX. Whether or not the method of collecting the tax imposed by section 2700 (a) is specifically provided in this subchapter, such tax may, un- der regulations prescribed by the Commissioner, with the approval of the Secretary, be collected by stamp, coupon, serial-numbered ticket, or such other reasonable device or method as may be necessary or helpful in securing a complete and prompt collection of the tax. All admin- istrative and penalty provisions of subchapters A, B, and C of chap- ter 11, insofar as applicable, shall apply to the collection of any tax which the Commissioner determines or prescribes shall be collected in such manner. SEC. 2709. RECORDS, STATEMENTS, AND RETURNS. Every person liable to any tax imposed by this subchapter, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regu- lations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. 290
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