LIQUOR 373 lent use of any stamp for fermented liquors, shall be fined not less than $100 nor more than $1,000, and imprisoned not less than six months nor more than three years. (h) PossEssIoN WrrH TAX NOT PAID, FORFEIrruE.- The owner- ship or possession by any person of any fermented liquor after its sale or removal from the brewery or warehouse, or other place where it was made, upon which the tax required has not been paid, shall render such liquor liable to seizure wherever found, and to forfeiture, removal under said permits excepted. And the absence of the proper stamps from any hogshead, bar- rel, keg, or other vessel containing fermented liquor, after its sale or removal from the brewery where it was made, or warehouse as aforesaid, shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the nonpayment thereof. (i) REMOVAL OR DEFACEMENT OF STAMPS BY OTHERS THAN THE OwNER. -Every person, other than the purchaser or owner of any fermented liquor, or person acting on his behalf, or as his agent, who intentionally removes or defaces the stamp or permit affixed upon the hogshead, barrel, keg, or other vessel, in which the same is contained, shall be liable to a fine of $50 for each such vessel from which the stamp or permit is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom. (j) INTENTIONAL REMOVAL OR DEFACEMENT OF MANUFACTBruRE' MARKS ON CONTAINERS.- For penalty imposed for intentional removal or defacement of man- ufacturer's marks required upon a hogshead, barrel, keg, or other vessel containing fermented liquor, see section 3155 (f). (k) VIOLATIONS OF PROVISIONS RELATING TO BOTTLING.- For penalties and forfeitures imposed for violating provisions re- lating to bottling of fermented liquors, see section 3157. (1) OTHER VIOLATIONS.- For penalty and forfeiture imposed upon wholesale liquor dealers for committing offenses not specifically covered by law, see section 2806 (g). SEC. 3160. GALLON DEFINED. The word "gallon," wherever used in the internal revenue law relating to beer, lager beer, ale, porter, and other similar fermented liquors, shall be held and taken to mean a wine gallon, the liquid measure containing two hundred and thirty-one cubic inches. SUBCHAPTER E-MISCELLANEOUS GENERAL PROVISIONS SEC. 3170. TRANSFER AND DELEGATION OF POWERS. The Secretary is authorized to confer and impose upon the Com- missioner and any of his assistants, agents, or employees, and upon any other officer, employee, or agent of the Treasury Department, any of the rights, privileges, powers, duties, and protection con- ferred or imposed upon the Secretary, or any officer or employee of the Treasury Department, or by any law now or hereafter in force relating to the taxation, exportation, transportation, manufacture, possession, or use of, or traffic in, distilled spirits, wine, fermented liquors, or denatured alcohol. SEC. 3171. RECORDS, STATEMENTS, AND RETURNS. (a) REQUIREMENTS.-Every person liable to any tax imposed by this chapter, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the ap- proval of the Secretary, may from time to time prescribe.
�
