Page:United States Statutes at Large Volume 48 Part 1.djvu/703

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73d CONGRESS . SESS. II. CI-I. 263. MAY 9, 1934 .

677. cane, entered into by and between the processors and producers and/or growe rs thereof, w ere reduced b y reason of th e payment of the processing tax, and/or the corresponding floor-stocks tax, on sugar beets or sugarcane, in addition to the foregoi ng rental or benefit payments, to make such payments, representing in whole or Producers ag ree ing in part such tax, as the Secretary dee ms fair and re asonable, to to acreage reduction producers who agree, or have agreed, to participate in the program for reduction in the acreage or reduction in the production for market, or both, of sugar beets or sugarcane ." S EC. 15 . Section 13 of the Agricultural Adjustment Act a~ Duration of tar; ter- I

nunation of powers . amended, is amended by inserting after the first sentence thereof the following : " In the case of sugar beets and sugarcane, the taxes pro- Antes, p 31J . vided by this title shall cease to be in effect, and the powers vested in the President or in the Secretary of Agriculture shall terminate at the end of three years after the adoption of this amendment unless this ti tle cea ses to be in effect at an earlier date, as her ein- above provided . " SEC . 16 . The Agricultural Adjustment Act, as amended, is Ante, p. 41, amended . amende d by t he add ition of th e foll owing new s ection numbe red "20": " SEC . 20 . (a) Whoever in connection with the purchase of, or offer Penalty provisions° to purchase, any commodity, subject to any tax under this title, or Falserepresentations. which is to be subjected to any tax under this title, makes any state- ment, written or oral, (1) intended or calculated to lead any person to believe tha t any amount deducted from the market pr ice or the keDeeducctions in mar- agreed price of the commodity consists of a tax imposed under this title, or (2) ascribing a particular part of the deduction from the market price or the agreed price of the commodity, to a tax imposed under this title, knowing that such statement is false or that the tax is not so great as the amount deducted from the market price or the agreed price of the commodity, ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by Punishment for- a fine of not more than $1,000 or by imprisonment for not exceeding six months, or both . "(b) Whoever in connection with the processing of any commodity ° Statements concern° ing processing . subject to any tax under this title, whether commercially, for toll, upon an exchange, or otherwise, makes any statement, written or oral, (1) intended or calculated to lead any person to believe that any part of the charge for said processing, whether commercially, for toll, upon an exchange, or otherwise, consists of a tax imposed under this title, or (2) ascribing a particular part of the charge for processing, wh ether commerc ially, for to ll, upon an ex change, or otherwise, to a tax imposed under this title, knowing that such state- ment is false, or that the tax is not so great as the amount charged for said processing ascribed to such tax, shall be guilty of a inisde- meanor, and upon conviction thereof, shall be punished by a fine of not more than $1,000 or by imprisonment for not exceeding six months, or both . "(c) Whoever in connection with any settlement, under a contract misstatements con - to buy any commodity, and/or to sell such commodity, or any prod- cormag gross sales . uct or byproduct thereof, subject to any tax under this title, makes any statement, written or oral, (1) intended or calculated to lead any person to believe that any amount deducted from the gross sales price, in arriving at the basis of settlement under the contract, con- sists of a tax under this title, or (2) ascribing a particular amount deducted from the gross sales price, in arriving at the basis of settle- ment under the contract, to a tax imposed under this title, knowing that such statement is false, or that the tax is not so great as the amount so deducted and/or ascribed to such tax, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a