Page:United States Statutes at Large Volume 72 Part 1.djvu/1449

From Wikisource
Jump to navigation Jump to search
This page needs to be proofread.
[72 Stat. 1407]
PUBLIC LAW 85-000—MMMM. DD, 1958
[72 Stat. 1407]

72

PUBLIC LAW 85-859-SEPT. 2, 1958

STAT.]

1407

"PART II—PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION "Sec. 5661. Penalty and forfeiture for violation of laws and regulations relating to wine. "Sec. 5662. Penalty for alteration of wine labels. "Sec. 5663. Cross reference. "SEC. 5661. PENALTY AND FORFEITURE FOR VIOLATION OF LAWS AND REGULATIONS RELATING TO WINE. "(a) FRAUDULENT OFFENSES.—Whoever, with intent to defraud

the United States, fails to pay any tax imposed upon wine or violates, or fails to comply with, any provision of subchapter For subpart C of part I of subchapter A, or regulations issued pursuant thereto, or ^26 USC sasi^

,,

,^,

'

»

• -i.

j;

^

1

n u

£:

J 5416, 5041-5045.

recovers or attempts to recover any spirits irom wme, shall be lined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and all products and materials used in any such violation shall be forfeited to the United States. " (b) OTHER OFFENSES.—Any proprietor of premises subject to

the provisions of subchapter F, or any employee or agent of such proprietor, or any other person, who otherwise than with intent to defraud the United States violates or fails to comply with any provision of subchapter For subpart C of part I of subchapter A, or regulations issued pursuant thereto, or who aids or abets in any such violation, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense. "SEC. 5662. PENALTY FOR ALTERATION OF WINE LABELS.

"Any person who, without the permission of the Secretary or his delegate, so alters as to materially change the meaning of any stamp, mark, brand, or label required to appear upon any wine upon its removal from premises subject to the provisions of subchapter F, or from customs custody, or who, after such removal, represents any wine, whether in its original containers or otherwise, to be of an identity or origin other than its proper identity or origin as shown by such stamp, mark, brand, or label, or who, directly or indirectly, and whether by manner of packaging or advertising or any other form of representation, represents any still wine to be an effervescent wine or a substitute for an effervescent wine, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense. "SEC. 5663. CROSS REFERENCE. "For penalties of common application pertaining to liquors, including wines, see part IV, and for penalties for rectified products, see part I. "PART III—PENALTY, SEIZURE, A N D FORFEITURE PROVISIONS APPLICABLE TO BEER A N D BREWING "Sec. 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements. "Sec. 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns. "Sec. 5673. Forfeiture for flagrant and willful removal of beer without taxpayment. 'Sec. 5674. Penalty for unlawful removal of beer. 'Sec. 5675. Penalty for intentional removal or defacement of brewer's marks and brands. "Sec. 5676. Penalties relating to beer stamps. 98395-59-PT. 1-89