PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 819
"(1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up a still without first giving notice, when required by the Secretary, see sections 5615(2) and 5687. Infra. "(2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).
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"SEC. 5102. DEFINITION OF MANUFACTURER OF STILLS.
26 USC 5102.
"Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills." (b) TECHNICAL AMENDMENTS.—
(1) Paragraph (2) of section 5179(b) (relating to registration of 26 USC 5179. stills) is amended to read as follows: ^;
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"(2) For provisions requiring notification to set up a still, boiler, or other vessel for distilling, see section 5101(a)(2)."
Ante, p. 818.
(2) Paragraph (2) of section 5615 (relating to property subject 26 USC 5615. to forfeiture) is amended to read as follows: "(2) DISTILLING APPARATUS REMOVED WITHOUT NOTICE OR SET
' UP WITHOUT NOTICE.—Any still, boiler, or other vessel to be used "^ for the purpose of distilling— "(A) which is removed without notice having been given when required by section 5101(a)(l), or Ante, p. 818. mruxr "(B) which is set up without notice having been given to -c when required by section 5101(a)(2); and". (3) Subsection (a) of section 5691 (relating to penalties for 26 USC 5691.
- nonpayment of special taxes relating to liquors) is amended by
^ striking out "limited retail dealer, or manufacturer of stills" and inserting in lieu thereof "or limited retail dealer". SEC. 452. ALLOWANCE OF DRAWBACK CLAIMS EVEN WHERE CERTAIN REQUIREMENTS NOT MET. Section 5134 (relating to drawback) is amended by adding at the 26 USC 5134. end thereof the following new subsection: "(c) ALLOWANCE OF DRAWBACK EVEN WHERE CERTAIN REQUIREK jafici: » MENTS NOT MET.—
"(1) IN GENERAL.—No claim for drawback under this section shall be denied in the case of a failure to comply with any requirement imposed under this subpart or any rule or regulation issued thereunder upon the claimant's establishing to the satisfaction of the Secretary that distilled spirits on which the V tax has been paid or determined were in fact used in the manufacture or production of medicines, medicinal preparaf- tions, food products, flavors, or flavoring extracts, which were ^ unfit for beverage purposes. '^
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iWuDHU'iS
"(2) PENALTY.—
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"(A) IN GENERAL.—In the case of a failure to comply with any requirement imposed under this subpart or any rule or regulation issued thereunder, the claimant shall be liable for a penalty of $1,000 for each failure to comply unless it is shown that the failure to comply was due to reasonable cause. "(B) PENALTY MAY NOT EXCEED AMOUNT OF CLAIM.—The
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aggregate amount of the penalties imposed under subparagraph (A) for failures described in paragraph (1) in respect of any claim shall not exceed the amount of such claim (determined without regard to subparagraph (A)).
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