CODIFICATION OF INTERNAL REVENUE LAWS SEC. 4046. STATEMENT OF FEES, CHARGES, AND ALLOWANCES. Every internal revenue officer, whose payment, charges, salary, or compensation are composed, wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be re- quired to render to the Commissioner, under regulations to be ap- proved by the Secretary, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement know- ingly and willfully rendered under the requirements of this section or regulations established in accordance therewith, shall be deemed willful perjury and punished in the manner provided by law for the crime of perjury. And any neglect or omission to render such state- ment when required shall be punished by a fine of not less than $200, nor more than $500, in the discretion of the court. SEC. 4047. PENALTIES. (a) DISCLOSURE OF INFORMATION BY OFFICERS AND EMPLOYEES OF THE UNrrED STATES.- (1) OPERATIONS OF MANUFACTURER OR PRODUCER.--It shall be un- lawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties; and any offense against the foregoing provision shall be a mis- demeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and the offender shall be dismissed from office or dis- charged from employment. The provisions of this paragraph shall apply to internal revenue agents as fully as to internal revenue officers. (2) INCOME TAX DATA.- For penalty for disclosing income tax data, see section 55 (f) (1). (b) INTEREST OF INTERNAL REVENUE OFFICER OR AGENT IN TOBACCO OR LIQUOR PRODUCTION. -Any internal revenue officer or internal rev- enue agent interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigars, or in the production, rectification, or redistil- lation of distilled spirits, shall be dismissed from office; and every officer or agent so interested in any such manufacture or production, rectification, or redistillation, or in the production of fermented liquors, shall be fined not less than $500 nor more than $5,000. (c) IssUE OF STAMPS BY CoLLECToR BEFORE PAYMENT.-Any col- lector, or any deputy collector or other employee of, or person acting for such collector who shall issue any stamp or stamps indicating the payment of any internal-revenue tax before payment in full therefor has been made to the officer or person issuing the same, shall be deemed guilty of a misdemeanor and shall be fined for each stamp thus issued an amount equal to the face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office. (d) DEMAND OR ACCEPTANCE OF BRIBES BY DISTRICT ATToRNErS OR MARSHALs. - Every district attorney or marshal who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other property of value for the compromise, adjustment, or settlement of any charge or com- plaint for any violation or alleged violation of any provision of the internal revenue laws, except as expressly authorized by law to do so, shall be held to be guilty of a misdemeanor, and shall be fined in double the sum or value of the money or property received 496
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