CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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force any of the doors or windows, or to break through any of the walls of such distillery or premises necessary to be broken open or through, to enable him to enter such distillery or premises. (c) FURNISHING FACILITIES AND ASSISTANCE.—On the demand of
any internal revenue officer or agent, every distiller shall furnish strong, safe, and convenient ladders of sufficient length to enable the officer or agent to examine and gauge any vessel or utensil in such distillery or premises; and shall, a t all times when required, supply all assistance, lights, ladders, tools, staging, or other things necessary for inspecting the premises, stock, tools, and apparatus belonging to such person, and shall open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of the revenue officer in charge. (d) AUTHORITY TO B R E A K U P GROUNDS OR W A L L S. — I t shall be lawful for any revenue officer, and any person acting in his aid, to break up the ground on any part of a distillery, or premises of a distiller, or any ground adjoining or near to such distillery or premises, or any wall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil; and, upon finding any such pipe or conveyance leading therefrom or thereto, to break up any ground, house, wall, or other place through or into which such pipe or other conveyance leads, and to break or cut away such pipe or other conveyance, and turn any cock, or to examine whether such pipe or other conveyance conveys or conceals any mash, wort, or beer, or other liquor, which may be used for the distillation of low wines or spirits, from the sight or view of the officer, so as to prevent or hinder him from taking a true account thereof. (e) W O R M T U B S OR CONDENSERS.—Whenever any officer or internal
revenue agent requires the water contained in any worm tub in a distillery, a t any time when the still is not a t work, to be drawn off, and the t u b and worm cleansed, the water shall forthwith be drawn off, and the t u b and worm cleansed by the distiller, or his workmen, accordingly; and the water shall be kept out of such worm t u b for the period of 2 hours, or until the officer or agent has finished his examination thereof. I t shall be lawful for the officer or agent to draw off such water, or any portion of it, and to keep the same drawn off for so long a time as he shall think necessary. (f) P E N A L T I E S. —
(1) For penalty for failure to keep distillery accessible, see section 5617. (2) For penalty for obstructing or refusing to admit officer to distillery premises, see section 5616. (3) For penalty for refusal of distillers to give assistance to officers, see section 5615. (4) For penalty for refusal or neglect to comply with subsection (e), see section 5619. SEC. 5197. DISTILLER'S RECORDS AND RETURNS. (a) R E C O R D S. — (1) GENERAL. —
(A) REQUIREMENTS.—Every person who makes or distills spirits, or owns any still, boiler, or other vessel used for the purpose of distilling spirits, or who has such still, boiler, or other vessel so used under his superintendence, either as agent or owner, § 5197(a)(1)(A)
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