Page:United States Statutes at Large Volume 53 Part 1.djvu/412

This page needs to be proofread.


CODIFICATION OF INTERNAL REVENUE LAWS in any way so as to show that the contents or intended contents thereof have been duly inspected, or that the tax thereon has been paid, or that any provision of the internal revenue laws has been complied with, whether such stamping, branding, or marking may have been a duly authorized act or may be false and counterfeit, or otherwise without authority of law, said box, barrel, bag, vessel, package, wrapper, cover, or envelope being empty, or containing anything else than the contents which were therein when said articles had been so lawfully stamped, branded, or marked by an officer of the revenue, he shall be liable to a penalty of not less than $50 nor more than $500. (2) MANjrrACTURING, STAMPING, OR BRANDING.- Every person who makes, manufactures, or produces any box, barrel, bag, ves- sel, package, wrapper, cover, or envelope, stamped, branded, or marked, as above described, or stamps, brands, or marks the same, as hereinbefore recited, shall be liable to penalty as before pro- vided in this section. (3) FRAUD. -Every person who violates the foregoing provi- sions of this section, with intent to defraud the revenue, or to defraud any person, shall be liable to a fine of not less than $1,000 nor more than $5,000, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court. (b) ForFERTUEr--All articles sold, given, purchased, received, made, manufactured, produced, branded, stamped, or marked in violation of the provisions of this section, and all their contents, shall be forfeited to the United States. SEC. 3324. PENALTY FOR SALES TO EVADE TAX. (a) NONENrFORCEABrIT OF CoNTRACT.- W henever any person who is liable to pay any tax upon any goods, wares, or merchandise, sells or causes or allows the same to be sold before the tax is paid to which said property is liable, with intent to avoid such tax or in fraud of the internal revenue laws, any debt contracted in such sale, and any security given therefor, unless the same shall have been bona fide transferred to an innocent holder, shall be void, and the collection thereof shall not be enforced in any court. (b) FomRErrmu OF SuM PAID ON CONTRACT. -If such goods, wares, or merchandise have been paid for, in whole or in part, the sum so paid shall be deemed forfeited. (c) MorrrY. - Any person who shall sue for the same in an action of debt shall recover from the seller the amount so paid, one-half to his own use and the other half to the use of the United States. SEC. 3325. PENALTIES FOR FALSE STATEMENTS TO PURCHASERS RE- GARDING TAX Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral, (1) intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or (2) ascribing a particular part of such price to a tax imposed under the authority ofthe United States, knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not more than $1,000 or by imprison- ment not exceeding one year, or both. SEC. 332. PENALTY FOR FRAUDULENTLY CLAIMING DRAWBACK. Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any 402