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INTERNAL REVENUE CODE OF 1954
HO
SEC. 5603. PENALTY FOR FAILURE OR REFUSAL OF DISTILLER OR RECTIFIER TO GIVE NOTICE OF INTENTION TO ENGAGE IN SUCH BUSINESS.
Every person engaged in, or intending to be engaged in, the business of a distiller or rectifier, who fails or refuses to give notice, as required by sections 5175(a) and 5271 (a), shall pay a penalty of $1,000 and shall be fined not more than $2,000; and every person who gives a false or fraudulent notice shall, in addition to such penalty or fine, be imprisoned not more than 2 years. SEC. 5604. PENALTY AND FORFEITURE FOR FAILURE OR REFUSAL OF DISTILLER TO GIVE BOND.
Every person who fails or refuses to give the bond required by section 5176(a), or to renew the same, or who gives any false, forged, or fraudulent bond, shall forfeit the distillery, distilling apparatus, and all real estate and premises connected therewith, and shall be fined not more than $5,000, and imprisoned not more than 2 years. SEC. 5605. PENALTY BOND.
FOR
IMPROPER
APPROVAL
OF
DISTILLER'S
Every officer who approves the bond of any distiller in violation of section 5177(a) shall forfeit and pay $2,000, and be dismissed from office. SEC. 5606. PENALTY AND FORFEITURE FOR DISTILLING WITHOUT GIVING BOND.
Any person who shall carry on the business of a distUler without having given bond as required by law, or who shall engage in or carry on the business of a distiller with intent to defraud the United States of the tax on the spirits distilled by him, or any part thereof, shall, for every such offense, be fined not more than $5,000 and imprisoned not more than 2 years. All distilled spirits or wines, and all stills or other apparatus, 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 property found in the distillery or in any building, room, yard, or inclosure connected therewith, and used with or constituting a part of the premises, and all the right, title, and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title, and interest therein of every person, who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or inclosure, or any part thereof, to be used for purposes of ingress or egress to or from such distillery, which shall be found in any such building, yard, or inclosure, and all the right, title, and interest of every person in any premises used for ingress or egress to or from such distillery, who has knowingly suffered or permitted such premises to be used for such ingress or egress, shall be forfeited to the United States. SEC. 5607. PENALTY FOR DISTILLING ON PROHIBITED PREMISES.
Every person who does any of the acts prohibited by section 5171 (a), or aids or assists therein, or causes or procures the same to be done, shall be fined $1,000, and imprisoned not more than 2 years, in the discretion of the court, for each such offense. § 5603
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