and the routes over which they are to be sent to the port of ship-
ment. Such shipments shall be made over bonded routes whenever
practicable. The collector of the port shall receive such spirits, and
permit the exportation thereof, under the same rules and regulations
as are prescribed for the exportation of spirits upon which the tax
has been paid.
(c) METALLIC CANS IN WOODEN PACKAGES.-
For authority of distiller to draw distilled spirits into wooden pack-
ages, each containing two or more metallic cans, for exportation only,
see section 2878 (b).
(d) PENALTIES AND FORFEITURES.-
(1) FRAUDULFENT CLAIM FOR DRAWBACK. - And every person who
fraudulently claims, or seeks, or obtains an allowance of drawback
on any distilled spirits, or fraudulently claims any greater allow-
ance or drawback than the tax actually paid thereon, shall forfeit
and pay to the Government of the United States triple the amount
wrongfully and fraudulently sought to be obtained, and shall be
imprisoned not more than ten years; and every owner, agent, or
master of any vessel or other person who knowingly aids or abets in
the fraudulent collection or fraudulent attempts to collect any
drawback upon, or knowingly aids or permits any fraudulent
change in the spirits so shipped, shall be fined not exceeding $5,000
and imprisoned not more than one year, and the ship or vessel on
board of which such shipment was made or pretended to be made
shall be forfeited to the United States, whether a conviction of the
master or owner be had or otherwise, and proceedings may be had
in admiralty by libel for such forfeiture.
(2) UNLAWFUL RELANDING.-Every person who intentionally
relands within the jurisdiction of the United States any distilled
spirits which have been shipped for exportation under the provi-
sions of this chapter, or who receives such relanded distilled spirits,
and every person who aids or abets in such relanding or receiving
of such spirits, shall be fined not exceeding $5,000 and imprisoned
not more than three years; and all distilled spirits so relanded,
together with the vessel from which the same were relanded within
the jurisdiction of the United States, and all boats, vehicles, horses,
or other animals used in relanding and removing such distilled
spirits, shall be forfeited to the United States.
(e) TRANSFER OF DUTIES.
For transfer of powers and duties of Commissioner and his agents,
see section 3170.
SEC. 2886 . TRANSPORTATION BOND ON WITHDRAWAL OF SPIRITS FOR
EXPORT.
(a) REQUIREMENTS.-Whenever the owner or owners of distilled
spirits shall desire to withdraw the same from any internal revenue
bonded warehouse for exportation, such owner or owners may at their
option, in lieu of executing an export bond as provided by law, give
a transportation bond with sureties satisfactory to the collector of
internal revenue and under such rules and regulations as the Secretary
may prescribe, conditioned for the due delivery thereof on board ship
at a port of exportation to be named therein, and for the due perform-
ance on the part of the exporter or owner at the port of export of all
the requirements in regard to notice of export, entry, and the giving
of bond hereinafter specified; and in such case, on arrival of the
spirits at the port of export, the exporter or owner at that port shall
immediately notify the collector of the port of the fact, setting forth
his intention to export the same, and the name of the vessel upon which
the same are to be laden, and the port to which they are intended to
be exported. He shall, after the quantity of spirits has been deter-
mined by the gauger and inspector, file with the collector of the port
an export-entry verified by his oath or affirmation. He shall also
LIQUOR
337
�
