CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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SEC. 5627. PENALTY FOR UNLAWFUL USE OF RECTIFYING PREMISES. Any rectifier who uses his rectifying premises contrary to the provisions of section 5273(a) shall be fined not more than $50 with respect to each day upon which any such use occurs, but shall not, on account of such use, be subject to the penalties prescribed in section 5628. SEC. 5628. PENALTY FOR RECTIFICATION WITHOUT PAYMENT OF TAX, INCREASING VOLUME, ETC. Except as provided in section 5627, whoever violates any of the provisions of section 5021, 5022, 5272 or 5281 (a), or regulations issued thereunder, shall upon conviction, be fined not more than $1,000, or imprisoned not more than 2 years, and shall, in addition, be liable to double the tax evaded, together with the tax, to be collected by assessment or on any bond given. SEC. 5629. PENALTY FOR UNLAWFUL RECTIFYING. Every person who engages in, or carries on, the business of a rectifier with intent to defraud the United States of the tax on the spirits rectified by him, or any part thereof, or with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits, or who shall purchase or receive or rectify any distilled spirits which have been removed from a distillery to a place other than the internal revenue bonded warehouse provided by law, knowing or having reasonable grounds to believe that the tax on said spirits has not been determined or paid as required by law, shall, for every such offense, be fined not more than $5,000, and imprisoned not more than 2 years. SEC. 5630. PENALTY FOR NON<:;OMPLIANCE BY RECTIFIERS WITH PROVISIONS RELATING TO RECTIFYING, GAUGING, BRANDING AND STAMPING. Every rectifier or wholesale liquor dealer who refuses or willfully neglects to comply with the requirements of sections 5282(a) and (b) and 5115 (a) as to giving the notice or the return specified in such sections, and as to marking, branding, and stamping, in accordance with the law and the regulations made in pursuance thereof, the packages of spirits filled on his premises as aforesaid shall, for each such offense, be fined not more than $1,000. SEC. 5631. PENALTY AND FORFEITURE FOR FAILURE TO COMPLY WITH WAREHOUSING AND REMOVAL REQUIREMENTS. In case any distilled spirits removed from an internal revenue bonded warehouse for deposit in another internal revenue bonded warehouse shall fail to be so deposited or if any distilled spirits deposited in any internal revenue bonded warehouse shall be taken therefrom, for export or otherwise, without full compliance with the provisions of subchapter C (except section 5243), and with the requirements of any regulations made thereunder, and with the terms of any bond given on such removal, or if any distilled spirits which have been deposited in an internal revenue bonded warehouse shall be found elsewhere, not having been removed therefrom according to law, any person who shall be guilty of such failure, or any person who shall in any manner violate any provision of subchapter C (except section 5243), shall be subject, on conviction, to a fine of not more than $5,000, or to imprisonment for not more than 3 years for each such § 5631
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