OCCUPATIONAL TAXES SEC. 3252. RETAIL LIQUOR DEALERS' RECORDS. (a) REQUIREMENT.- Each retail liquor dealer shall provide at his own expense, and keep in his place of business, a record in book form, or shall keep all invoices of, and bills for, all distilled spirits, wines, and fermented malt liquors received, the quantity thereof, and from whom and the date when received. (b) INSPECTION. -Such records, invoices, and bills shall be open to inspection during the usual business hours of the retailer by Govern- ment officers upon identification and request. (c) PRESERVATION. - Such records, invoices, and bills shall be kept for a period of two years after the time of the transactions to which they relate. (d) PENALTY.- - For each willful violation of the provisions hereof the retailer shall be subject to a fine of $25. SEC. 3253. PENALTIES AND FORFEITURES FOR NONPAYMENT OF SPECIAL TAX. Any person who shall carry on the business of a brewer, rectifier, wholesale liquor dealer, retail liquor dealer, wholesale dealer in malt liquors, retail dealer in malt liquors, or manufacturer of stills, and willfully fails to pay the special tax as required by law, shall, for every such offense, be fined not less than $100 nor more than $5,000 and be imprisoned for not less than thirty days nor more than two years. And all distilled spirits or wines, and all stills or other ap- paratus, fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal prop- erty found in the distillery or rectifying establishment, or in any building, room, yard, or enclosure connected therewith and used with or constituting a part of the premises, shall be forfeited to the United States. SEC. 3254. DEFINITIONS. (a) DISTILLER. - For definition of distiller, see section 2809 (a). (b) WHOLESALE DEALER IN LIQUORS. -Except as otherwise pro- vided, every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors in quantities of five wine- gallons or more to the same person at the same time, shall be regarded as a wholesale dealer in liquors: Provided, That the Com- missioner may, by regulations, with the approval of the Secretary, provide for the issuance of a stamp denoting payment of such special tax as a "wholesale dealer in wines" or a "wholesale dealer in wines and malt liquors" if, as the case may be, wines only, or wines and malt liquors only, are sold by a wholesale dealer in liquors. (c) RETrAL DEALER IN LIQUORS.-Except as otherwise provided, (1) every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors in less quantities than five wine-gallons to the same person at the same time shall be regarded as a retail dealer in liquors: Provided, That the Commissioner may, by regulations, with the approval of the Secretary, provide for the issuance of a stamp denoting payment of such special tax as a "retail dealer in wines" or a "retail dealer in wines and malt liquors" if, as the case may be, wines only, or wines and malt liquors only, are sold by a retail dealer in liquors. (2) No retail dealer in liquors shall be held to be a wholesale dealer in liquors solely by reason of sales of five wine-gallons or more to the same person at the same time if such sales are for immediate consumption on the premises where sold. (d) BREWER. -Every person who manufactures fermented liquors of any name or description, for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer. 391
�
