328 CODIFICATION OF INTERNAL REVENUE LAWS obstructs any internal revenue officer from inspecting such records or taking any abstracts therefrom, or neglects or refuses to preserve or produce such records as required by this chapter or by regulations issued pursuant thereto, shall pay a penalty of $100 and, on convic- tion, shall be fined not less than $100 nor more than $5,000, and be imprisoned not less than three months nor more than three years. Every rectifier and wholesale liquor dealer who refuses or neglects to render transcripts or summaries in the form required by the Com- missioner, with the approval of the Secretary, shall, upon conviction, be fined not more than $100 for each such neglect or refusal. (b) TENsrER OF DUTIE.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2858. EXEMPTION OF STATES FROM PROVISIONS OF SECTION 2857. The provisions of section 2857 shall not apply to States and Com- monwealths and liquor stores operated by such States and Common- wealths that maintain and make available to inspection by internal- revenue officers such records as will enable such officers to readily trace all distilled spirits received and disposed of by them: Provided That such States and Commonwealths, and the liquor stores operated by them, shall, upon the request of the Commissioner, furnish to the Commissioner such transcripts, summaries, and copies of their records as he shall require. SEC. 2859. BOOKS OF DISTILLERS AS WHOLESALE DEALERS. (a) REQunIxEENT. -Every distiller shall keep daily a record of distilled spirits of his own production disposed of by him, and shall render under oath correct transcripts and summaries of such records. The records shall be kept and the transcripts shall be rendered in such form, and under such rules and regulations as the Commissioner, with the approval of the Secretary, may prescribe. The records required to be kept under the provisions of this section and regulations issued pursuant thereto, shall be preserved for a period of four years, and during such period shall at all times be available, during business hours, for inspection and the taking of abstracts therefrom by the Commissioner or any internal revenue officer. Every distiller who refuses or neglects to keep such records in the form prescribed by the Commissioner, with the approval of the Secretary, or to make entries therein, or cancels, alters, or obliterates any entry therein (except for the purpose of correcting errors) or destroys any part of such records, or any entry therein, or makes any false entry therein, or hinders or obstructs any internal revenue officer from inspecting such records or taking any abstracts therefrom, or neglects or refuses to preserve or produce such records as required by this chapter or by regulations issued pursuant thereto, shall pay a penalty of $100 and, on conviction, shall be fined not less than $100 nor more than $5,000, and be imprisoned not less than three months nor more than three years. Every distiller who refuses or neglects to render the transcripts or summaries in the form as required by the Commissioner, with the approval of the Secretary, shall, upon conviction, be fined not more than $100 for each such neglect or refusal. (b) TRANSFER OF DUTIEm. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2860. LIMITATION ON PURCHASES BY RECTIFIERS AND DEALERS It shall not be lawful for any rectifier of distilled spirits, or whole- sale or retail liquor dealer, to purchase or receive any distilled spirits in quantities greater than twenty gallons from any person other than an authorized rectifier of distilled spirits, distiller, or wholesale liquor dealer. Every person who violates this section shall forfeit and pay
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