(e) REcT'IFnYN. - (1) REGULATIONs.-The business of a rectifier of spirits shall be carried on, and the tax on rectified spirits shall be paid, under such rules, regulations, and bonds as may be prescribed by the Com- missioner, with the approval of the Secretary. The Commissioner, with the approval of the Secretary, shall prescribe such regulations under this section and paragraph (5) of section 2800 (a) as he deems necessary. (2) PREMISES OF RECTIFIER.-The premises of a rectifier shall be as described in his notice and, whether they consist of an entire building or of rooms in a building, shall have means of ingress from and egress into a public street or yard, or into a public hall or elevator shaft leading into a public street or yard, and shall be used exclusively for the business of rectification and the bottling of liquors rectified by him thereon, and the bottling of wines and spirits without rectification. Any rectifier who uses his rectifying premises contrary to the provisions of this paragraph shall be fined not more than $50 with respect to each day upon which any such use occurs, but shall not, on account of such use, be subject to the penalties otherwise prescribed in this section. (3) FILTERING AND PURIFYING WINES. -The filtering, clarifying, or purifying of wines on bonded winery premises or bonded store- room premises shall not be deemed to be rectification within the meaning of section 3254 (g). (4) VERMOuTH MANUFACTURED WIrH FORTIIED WINES. - The manufacture of vermouth with fortified sweet wine on bonded winery premises shall not be deemed to be rectification within the meaning of section 3254 (g), if distilled spirits other than necessary in the production of approved essences, used in the manu- facture of vermouth, whether or not such essences are produced on the bonded winery premises, are not added to the fortified sweet wine used in the manufacture thereof or to such vermouth during or after its manufacture. Such vermouth may be manufactured on bonded winery premises, but only in a separate department thereof having no interior communication with any other depart- ment or part of such premises, under such supervision and in ac- cordance with such regulations as the Commissioner, with the approval of the Secretary, shall prescribe. (l) PENALTIES. -Except as provided in subsection (e) (2), who- ever violates any of the provisions of this section or section 2800 (a) (5) shall be deemed to be guilty of a misdemeanor and, upon conviction, shall be fined not more than $1,000 or imprisoned not more than two years, and shall, in addition, be liable to double the tax evaded, together with the tax, to be collected by assessment or on any bond given. SEC. 2802. STAMPS FOR DISTILLED SPIRITS. (a) FORM, ISSUE AND USE. - (1) STAMPS OENERALLT.-All stamps required for distilled spirits shall be engraved in their several kinds in book form, and shall be issued by the Commissioner to any collector, upon his requisi- tion, in such numbers as may be necessary in the several districts. Each stamp shall have an engraved stub attached thereto, with a number thereon corresponding with an engraved number on the stamp, and the stub shall not be removed from the book. And there shall be entered on each stub such memoranda of the contents of its corresponding stamp as shall be necessary to pre- serve a perfect record of the use of such stamp when detached. (2) TAX-PAID STAMPS.-The Commissioner, with the approval of the Secretary, shall prescribe and furnish suitable stamps de- noting the payment of the internal-revenue tax imposed on dis- tilled spirits. On every stamp for the payment of tax on distilled LIQUOR 301
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