692
INTERNAL REVENUE CODE OF 1954';.H3
this chapter and regulations issued thereunder, shall be forfeited to the United States. SEC. 5641. PENALTY AND FORFEITURE RELATING TO CONTAINERS OF DISTILLED SPIRITS. Whoever willfully violates the provisions of any regulation prescribed, or the terms or conditions of any permit issued, pursuant to the authorization contained in section 5214, and any officer, director, or agent of any corporation who knowingly participates in such violation, shall, upon conviction, be fined not more than $1,000, or be imprisoned not more than 2 years, or both; and, notwithstanding any criminal conviction, the containers involved in such violation shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for forfeitures, seizures, and condemnations for violations of the internal revenue laws, and any such containers so seized and condemned shall be destroyed and not sold. SEC. 5642. PENALTIES FOR TRANSPORTING, POSSESSING, ETC. DISTILLED SPIRITS IN UNSTAMPED CONTAINERS OR COUNTERFEITING OF STAMPS, ETC. Any person who violates any provision of section 5008(b), or who, with intent to defraud, falsely makes, forges, alters, or counterfeits any stamp made or used under such section, or who uses, sells, or has in his possession any such forged, altered, or counterfeited stamp, or any plate or die used or which may be used in the manufacture thereof, or any stamp required to be destroyed by such section, or who makes, uses, sells, or has in his possession any paper in imitation of the paper used in the manufacture of any such stamp, or who reuses any stamp required to be destroyed by such section, or who places any distilled spirits in any bottle which has been filled and stamped under such section without destroying the stamp previously affixed to such bottle, or who affixes any stamp issued under such section to any container of distilled spirits on which any tax due is undetermined or unpaid, or who makes any false statement in any application for stamps under such section, or who has in his possession any such stamps obtained by him otherwise than as provided in section 5008(b)(2), shall on conviction be punished by a fine of not more than $1,000, or by imprisonment at hard labor for not more than 5 years, or both. Any officer authorized to enforce any provision of law relating to internal revenue stamps is authorized to enforce this section and section 5644 (relating to the bottling of distilled spirits in bond). SEC. 5643. PENALTY AND FORFEITURE FOR REUSE OF STAMPS OR BOTTLES, TAMPERING AND UNLAWFUL REMOVAL. Any person who shall reuse any stamp provided under sections 5008 and 5243 after the same shall have been once affixed to a bottle as provided therein, or who shall reuse a bottle for the purpose of containing distilled spirits which has once been filled and stamped under the provisions of such sections without removing and destroying the stamp so previously affixed to such bottle, or who shall, contrary to the provisions of such sections or of the regulations issued thereunder remove or cause to be removed from any bonded warehouse any distilled spirits inspected or bottled under the provisions of such sections or who shall bottle or case any such spirits in violation of such sections or of any regulation issued thereunder, or who shall, § 5640
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