TOBACCO, SNUFF, CIGARS, AND CIGARETTES 237 to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony, and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (c) Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this chapter, or will- fully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this subsection for any offense for which a penalty may be assessed under authority of section 3612. (d) The term "person" as used in this section includes an officer or employee of a corporation or a member or employee of a partner- ship, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. Part II-Penalties and Forfeitures of Special Application to Tobacco and Snuff SEC. 2160. PERSONS IN GENERAL. (a) REMOVAL FROM FACTORY IMPROPERLY PACED OR STAMPED, PENALTY. -Every person who removes from any manufactory, or from any place where tobacco or snuff is made, any manufactured tobacco or snuff without the same being put up in proper packages, or without the proper stamp for the amount of tax thereon being affixed and canceled, as required by law, except for export as provided in section 2135, shall for each such offense, respectively, be fined not less than $1,000 nor more than $5,000, and be imprisoned not less than six months nor more than two years. (b) USE, SALE, OR POSSESSION WITHOUT PROPER STAMPS, PENALTY.- Every person who- (1) Uses, sells, or offers for sale, or has in possession, except in the manufactory, or while in transfer under bond from any manu- factory for exportation to a foreign country, any manufactured tobacco or snuff without proper stamps for the amount of tax thereon being affixed and canceled; or (2) Sells, or offers for sale, for consumption in the United States, any manufactured tobacco or snuff, or uses, or has in possession, except in the manufactory, or while in transfer under bond from any manufactory for exportation to a foreign country, any manufactured tobacco or snuff which has been inspected and removed for export; shall for each such offense, respectively, be fined not less than $1,000 nor more than $5,000, and be imprisoned not less than six months nor more than two years. (c) SALE WHEN IMPROPERLY PACKED OR STAMPED, PENALTY. - Every person who sells or offers for sale any snuff or any kind of manufactured tobacco not put up in packages and stamped as pre- scribed in this chapter, except at retail as provided in section 2104, shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than two years. (d) PURCHASE OR RECEIPT FOR SALE WITHOUT PROPER BRANDS OR STAMPS, PENALTY. - Every person who purchases, or receives for sale, any manufactured tobacco or snuff which has not been branded or stamped according to law shall be liable to a penalty of $50 for each offense.
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