70 S T A T. ]
PUBLIC LAW 728-JULY 18, 1956
21 " (D) section 1 of the Act of May 26, 1922 (42 Stat. 596); 174, u s e 171, 1173, 176, 177. " (E) section 12 of the Marihuana Tax Act of 1937 (50 Stat. 556); or " (F) section 2557(b)(1) or 2596 of the Internal Revenue 53 Stat. 274, 282. Code of 1939. For purposes of determining prior offenses under the preceding sentence, a reference to any subsection, section, or Act providing a penalty for an offense shall be considered as a reference to such subsection, section, or Act as in effect (as originally enacted or as amended, as the case may be) with respect to the offense for which the offender previously has been convicted. " (2) PROCEDURE.—After conviction (but before pronouncement of sentence) of any offense the penalty for which is provided in subsection (a) or (b) of this section, subsection (c) or (h) of section 2 of the Narcotic Drugs Import and Export Act, as amended, Post, p. 570. or such Act of July 11, 1941, as amended, the court shall be advised 21 USC 184a. by the United States attorney whether the conviction is the of- Post, p. 57 r. fender's first or a subsequent off'ense. If it is not a first offense, the United States attorney shall file an information setting forth the prior convictions. The oft'ender shall have the opportunity in open court to affirm or deny that he is identical with the person previously convicted. If he denies the identity, sentence shall be postponed for such time as t(^ permit a trial before a jury on the sole issue of the offender's identity with the person previously convicted. If the offender is found by the jury to be the person previously convicted, or if he acknowledges that he is such person, he shall be sentenced as prescribed in subsection (a) or (b) of this section, subsection (c) or (h) of such section 2, or such Act of July 11, 1941, as amended, as the case may be. "(d)
No SUSPENSION OF SENTENCE; No
PROBATION; ETC.—Upon
conviction— "(1) of any offense the penalty for which is provided in subsection (b) of this section, subsection (c), (h), or (i) of section 2 P of the Narcotic Drugs Import and Export Act, as amended, or 571.o s t, pp. 570, such Act of July 11, 1941, as amended, or 21 USC 184a. Post, p. 571. "(2) of any offense the penalty for which is provided in subsection»(a) of this section, if it is the offender's second or subsequent offense, the imposition or execution of sentence shall not be suspended, probation shall not be granted, section 4202 of title 18 of the United States 62 Stat. 854. Code shall not apply, and the Act of July 15, 1932 (47 Stat. 696; 61 Stat. 379. D. C. Code 24-201 and following), as amended, shall not apply. "(e) UNLAWFUL DISCLOSURE OF INFORMATION ON RETURNS AND ORDER FORMS.—Any person who shall disclose the information con-
tained in the statements or returns required under section 4732(b) or 4754 (a), in the duplicate order forms required under section 4705(e), 26 USC 47 3 2, 4754, 4705, 4742. or in the order forms or copies thereof referred to in section 4742(d), except— "(1) as expressly provided in section 4773, 26 USC 4773. "(2) for the purpose of enforcing any law of the United States relating to narcotic drugs or marihuana, or "(3) for the purpose of enforcing any law of any State or Territory or the District of Columbia, or any insular possession of the United States, or ordinance of any organized municipality therein, regulating the sale, prescribing, dispensing, dealing in, or distribution of narcotic drugs or marihuana, shall be fined not more than $2,000 or imprisoned not more than 5 years or both."
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