CODIFICATION OF INTERNAL REVENUE LAWS (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3172. DISCRETIONARY METHOD FOR COLLECTING TAX. (a) POWER OF COMMIISIONER.-Whether or not the method of col- lecting any tax imposed by this chapter is specifically provided herein, any such tax may, under regulations prescribed by the Com- missioner with the approval of the Secretary, be collected by stamp, coupon, serial-numbered ticket, or such other reasonable device or method as may be necessary or helpful in securing a complete and prompt collection of the tax. All administrative and penalty pro- visions of subchapters A, B, and C of chapter 11, in so far as ap- plicable, shall apply to the collection of any tax which the Commis- sioner determines or prescribes shall be collected in such manner. (b) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3173. PENALTIES AND FORFEITURES. (a) REMOVAL OR TRANSPORTATION OF LIQUORS OR WINES UNDER IMPROPER BRANDS.- Whenever any person ships, transports, or re- moves any spirituous or fermented liquors or wines, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the casks or packages containing the same, or causes such act to be done, he shall forfeit said liquors or wines, and casks or packages, and be subject to pay a fine of $500. (b) OTHER VIOLATIONS.- (1) Any person required to pay, or to collect, account for and pay over any tax on distilled spirits, wines, or fermented malt liquors, or required by law or regulations made under authority thereof to make a return or supply any information for the pur- poses of the computation assessment or collection of any such tax, who fails to pay, collect, or truly account for and pay over any such tax, make any such return or supply any such information at the time or times required by law or regulation shall in addi- tion to other penalties provided by law be subject to a penalty of not more than $1,000. (2) Any person who willfully refuses to pay, collect, or truly account for and pay over any such tax, make such return or sup- ply such information at the time or times required by law or regulation, or who willfully attempts in any manner to evade such tax shall be guilty of a misdemeanor and in addition to other penalties provided by law shall be fined not more than $10,000 or imprisoned for not more than one year, or both, together with the costs of prosecution. (3) Any person who willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a penalty of the amount of the tax evaded, or not paid, collected, or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this paragraph for any offense for which a penalty may be assessed under authority of section 3612, or of section 2801 (f) or 3043, or for any offense for which a penalty has been recovered under section 2806 (e). (4) The term "person" as used in this subsection includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. (c) PossEssION OF DEVICES FOR EMrITING GAS, SMOKE, ETC; EX- PLOSIVES AND FnmEARMS.- (1) Whoever, when violating any law of the United States, or of any Territory or possession of the United States, or of the Dis- 374
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