LIQUOR 333 moval, or if any distilled spirits which have been deposited in an internal revenue bonded warehouse shall be found elsewhere, not having been removed therefrom according to law, any person who shall be guilty of such failure, or any person who shall in any man- ner violate any provision of this part shall be subject, on conviction, to a fine of not less than $100 nor more than $5,000, or to imprison- ment for not less than three months nor more than three years for every such failure or violation; and the spirits as to which such failure or violation, or unlawful removal shall take place shall be forfeited to the United States. SEC. 2877. STOREKEEPER-GAUGER'S RECORDS. (a) REQUIREMENT.-The storekeeper-gauger assigned to any dis- tillery shall, in addition to all other duties required to be performed by him, keep records of the receipt and use of substances brought into said distillery, or on said premises, to be used for the purpose of producing spirits, and of all spirits drawn off from the receiving cistern, and the time when the same were drawn off, in such form as the Commissioner, with the approval of the Secretary, shall, by regu- lations, prescribe. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2878. DRAWING, GAUGING, AND MARKING OF DISTILLED SPIRITS. (a) GENERAL RULE. -Except as provided in section 2883, all dis- tilled spirits shall be drawn from receiving cisterns into casks or packages and thereupon shall be gauged, proved, and marked by a storekeeper-gauger, and immediately removed into an internal rev- enue bonded warehouse. The Commissioner, with the approval of the Secretary, is hereby empowered to prescribe all necessary regu- lations relating to the drawing off, gauging, and packaging of dis- tilled spirits; the marking, branding, numbering, and stamping of such packages; and the transfer and transportation to, and the stor- age of such spirits in, internal revenue bonded warehouses. (b) IN WOODEN PACKAGES CONTAINING METALLIC CANS FOR EX- roRT. - Upon the application of the distiller and under such regula- tions as the Commissioner, with the approval of the Secretary, may prescrile, distilled spirits may be drawn into wooden packages, each containing two or more metallic cans, which cans shall each have a capacity of not less than five gallons, wine measure. Such packages shall be filled and used only for exportation from the United States. And there shall be charged for each of said packages or cases for the expense of providing and affixing stamps, 5 cents. (c) STANDARDS OF FILL. - The Commissioner, with the approval of the Secretary, may, by regulations, prescribe the standards of fill of casks or packages of distilled spirits at each distillery. (d) MARKING AND BRANDING BY DISTmLLER. -The Commissioner, with the approval of the Secretary, may, by regulations, from time to time, require a distiller, at his expense and under the immediate per- sonal supervision of a storekeeper-gauger, to do such marking and branding and such mechanical labor pertaining to gauging required under this section as the Commissioner deems proper and determines may be done without danger to the revenue. (e) TRANSFER OF DUnTES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2879. DEPOSITS OF SPIRITS IN WAREHOUSES. (a) ENTRY FOR DEPosrr. - The distillers of all spirits removed to an internal revenue bonded warehouse shall enter the same for deposit in such warehouse under such regulations as the Commis- sioner may prescribe. Said entry shall be in such form as the Com- missioner shall prescribe.
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