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INTERNAL REVENUE CODE OF 19 54';
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failure or violation; and the spirits as to which such failure or violation or unlawful removal shall take place shall be forfeited to the United States. SEC. 5632. PENALTY AND FORFEITURE FOR UNLAWFUL REMOVAL OR CONCEALMENT OF SPIRITS. AU distilled spirits found elsewhere than in a distillery or internal revenue bonded warehouse, not having been removed therefrom according to law, shall be forfeited to the United States. Whenever any person removes, or aids or abets in the removal of, any distilled spirits on which the tax has not been determined or paid, to a place other than the internal revenue bonded warehouse provided by law, or conceals or aids in the concealment of any spirits so removed, or removes, or aids or abets in the removal of, any distilled spirits from any such warehouse authorized by law, in any manner other than as provided by law, or conceals or aids in the concealment of any spirits so removed, he shall be liable to a penalty of double the tax imposed on such distilled spirits so removed or concealed, and shall be fined not more than $5,000, and imprisoned not more than 3 years. SEC. 5633. PENALTY OF OFFICE IN CHARGE OF WAREHOUSE FOR UNLAWFUL REMOVAL OF SPIRITS. Whenever any storekeeper-gauger or other person in the employment of the United States, having charge of a bonded warehouse, removes or allows to be removed therefrom any cask or other package, or removes or allows to be removed any part of the contents of any cask or package deposited therein, otherwise than as provided by law, he shall be immediately dismissed from office or employment, and be fined not more than $2,000, and imprisoned not more than 2 years. SEC. 5634. PENALTY AND FORFEITURE FOR CREATION OF FICTITIOUS PROOF. Every person who adds, or causes to be added, any ingredient or substance to any distilled spirits before the tax is paid thereon, or determined as provided by law, for the purpose of creating a fictitious proof, shall be fined not more than $1,000 for each cask or package so adulterated, and imprisoned not more than 2 years; and every such cask or package, with its contents, shall be forfeited to the United States. SEC. 5635. PENALTY FOR BUYING OR SELLING USED CASKS BEARING INSPECTION MARKS. Whenever any person knowingly purchases or sells, with inspection marks thereon, any cask or package, after the same has been used for distilled spirits, he shall forfeit and pay the sum of $200 for every such cask so purchased or sold. SEC. 5636. PENALTY AND FORFEITURE FOR FAILURE TO EFFACE, ETC. STAMPS AND BRANDS ON EMPTIED PACKAGES. Every cask or package from which the mark, brand, or stamp is not effaced and obliterated as required by section 5010(c) shall be forfeited to the United States, and may be seized by any officer of internal revenue, wherever found. And every railroad company or other transportation company, or person who receives or transports, or has in possession with intent to transport, or with intent to cause or procure to be transported, any such empty cask or package, or any part thereof, having thereon any brand, mark, or stamp, required by §5631
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