Page:United States Statutes at Large Volume 53 Part 1.djvu/228

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218 CODIFICATION OF INTERNAL REVENUE LAWS SUBCHAPTER C-PACKING, STAMPING, AND SELLING REQUIREMENTS PABT I--ToBACCO AND SNUFF Sec. 2100. Packages. Sec. 2101 . Tobacco in bulk. Sec. 2102 . Snuff flour. Sec. 2103. Stamps. Sec. 2104. Sales of tobacco. PART II-CIGABS AND CIGAmETTES Sec. 2110 . Classification. Sec. 2111 . Packages. Sec. 2112. Stamps. Sec. 2113 . Sales of cigars and cigarettes. Sec. 2114 . Cross references. SUBCHAPTER D-IMPORTATION AND EXPORTATION PART I-IMPORTATION Sec. 2130 . Packing and stamping. PART II-ExPORTATION Sec. 2135. Exemption from tax. Sec. 2136 . Drawback. Sec. 2137. Refund to exporter instead of manufacturer. SUBCHAPTER E-PENALTIES AND FORFEITURES PART I-PENALTIES AND FoBFETrruE COMMON TO TOBACCO, SNUFF, CIGARS, AND CIGARBETES Sec. 2150 . Failure to register, penalty. Sec. 2151 . Fraudulently stamped packages, possession, sale of, or from, penalty. Sec. 2152 . Peddling unlawfully, penalty. Sec. 2153. Peddler's certificate, refusal to permit inspection, penalty. Sec. 2154 . Peddlers, forfeitures relating to. Sec. 2155 . Relanding unlawfully when shipped for export, penalty and for- feiture. Sec. 2156. Information, returns, and payment of tax, violations relating to; penalties. PABT II-PENALTIES AND FOBFEITUBES OF SPECIAL APPLICATION TO TOBACCO AND SNUFF Sec. 2160 . Persons in general. Sec. 2161 . Manufacturers. Sec. 2162 . Dealers in leaf tobacco. Sec. 2163 . Customs officers. PABT III-PENALTIES AND FORFEITURES OF SPECIAL APPLICATION TO CIGABS AND CIGARETrES SUBPART A-PERSONS IN GENERAL Sec. 2170. Unlawful boxing, penalty and forfeiture. Sec. 2171. Unlawful removal from manufactory, forfeiture and penalty. Sec. 2172. Fraudulent use of stamps, penalty. Sec. 2173. Unlawful purchase, receipt, possession, or sale, penalties. Sec. 2174. Sale of imported cigars improperly packed and stamped, penalty. Sec. 2175. Absence of stamp, forfeiture. Sec. 2176. Empty boxes. Sec. 2177. Fraudulent claim for drawback, penalty. SUBPART B-MANUIFACTUREBS AND CUSTOMS OFFICERS Sec. 2180 . Manufacturers. Sec. 2181 . Customs officers. SUBCHAPTER F-MISCELLANEOUS PROVISIONS Sec. 2190. Disposal of forfeited tobacco, snuff, cigars, and cigarettes. Sec. 2191. Inspection of cigars and cigarettes. Sec. 2192. Inspection of peddler's certificate.