CODIFICATION OF INTERNAL REVENUE LAWS scribe (a) regulations with respect to the time and manner of ap- plying for, issuing, affixing, and destroying stamps required by this section, the form and denominations of such stamps proof that applicants are entitled to such stamps, and the method of accounting for receipts from the sale of such stamps, and (b) such other regula- tions as he shall deem necessary for the enforcement of this section. (e) DESTRUCTION or STAMPS. -Every person emptying any con- tainer stamped under the provisions of this section shall at the time of emptying such container destroy the stamp thereon. (f) FORFEITURE OF SPIRITr.- A ll distilled spirits found in any con- tainer required to bear a stamp by this section, which container is not stamped in compliance with this section and regulations issued there- under, shall be forfeited to the United States. (g) PENALTIES.- Any person who violates any provision of this section, or who, with intent to defraud, falsely makes, forges, alters, or counterfeits any stamp made or used under this section, or who uses, sells, or has in his possession any such forged, altered, or coun- terfeited stamp, or any plate or die used or which may be used in the manufacture thereof, or any stamp required to be destroyed by this section, or who makes, uses, sells, or has in his possession any paper in imitation of the paper used in the manufacture of any such stamp, or who reuses any stamp required to be destroyed by this section, or who places any distilled spirits in any bottle which has been filled and stamped under this section without destroying the stamp previously affixed to such bottle, or who affixes any stamp issued under this sec- tion to any container of distilled spirits on which any tax due is un- paid, or who makes any false statement in any application for stamps under this section, or who has in his possession any such stamps ob- tained by him otherwise than as provided in subsection (b), shall on conviction be punished by a fine not exceeding $1,000, or by im- prisonment at hard labor not exceeding five years, or by both. Any officer authorized to enforce any provisions of law relating to internal revenue stamps is authorized to enforce the provisions of this sec- tion and the provisions of section 2909 relating to the bottling of distilled spirits in bond. (h) TRANSFER OF DTIEs.- For transfer of duties and powers of the Commissioner and his agents, see section 3170. SEC. 2804. DETENTION OF CASKS OR PACKAGES ON SUSPICION. (a) PWER OF REVENUE OFFICER. -It shall be lawful for any inter- nal revenue officer to detain any cask or package containing, or supposed to contain, distilled spirits, when he has reason to believe that the tax imposed by law upon the same has not been paid, or that the same is being removed in violation of law; and every such cask or package may be held by him at a safe place until it shall be deter- mined whether the property so detained is liable by law to be pro- ceeded against for forfeiture; but such summary detention shall not continue in any case longer than forty-eight hours without process of law or intervention of the officer to whom such detention is to be reported. (b) TRANSFER OF DUTIEs. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2805. DISTILLED SPIRITS SUBJECT TO FORFEITURE, DISTRAINT, OR JUDICIAL PROCESS. (a) FORFErITRE. - (1) DELIVERY TO THE SECRErARY. - Al l distilled spirits, wine, and malt beverages forfeited, summarily or by order of court, under any law of the United States, shall be delivered to the Secretary to be disposed of as hereinafter provided. 304
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