TOBACCO, SNUFF, CIGARS, AND CIGARETTES (b) DESTRUCTION. -Any revenue officer may destroy any emptied cigar or cigarette box upon which a cigar or cigarette stamp is found. SEC. 2177 . FRAUDULENT CLAIM FOR DRAWBACK, PENALTY. For penalty imposed in the case of fraudulent claims for drawback, see section 3326. SUBPART B--MANUFACTURERS AND CUSTOMS OFFICERS SEC. 2180 . MANUFACTURERS. (a) MANUFACTURING WITHOUT BOND, PENALTY. -Every person who manufactures cigars or cigarettes of any description without first giv- ing bond as required in section 2033, shall be fined not less than $100 nor more than $5,000, and imprisoned not less than three months nor more than five years. (b) SE.TTTN OR REMOVING WITHOUT BOND, FORFEITURE.- Every manufacturer of cigars or cigarettes who removes or sells any cigars or cigarettes without having given bond as such manufacturer, shall, in addition to the penalties elsewhere provided in this chapter for such offenses, forfeit to the United States all raw material and manu- factured or partly manufactured tobacco, cigars, and cigarettes, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials which shall be found in his possession, or in his manufactory, and used in his business as such manufacturer, to- gether with his estate or interest in the building or factory, and the lot or tract of ground on which such building or factory is located, and all appurtenances thereunto belonging. (c) NEGLECT TO PUT UP SIGN, PENALTY. -Any manufacturer of cigars or cigarettes neglecting to place and keep on the side or end of the building within which his business is carried on, so that it can be distinctly seen, the sign required under section 2034 shall, on convic- tion, be fined not less than $100 nor more than $500. (d) REFrUSAL OR WILLFUL NEGLECT TO DELIVER INVENTORY, PEN- ALTY.- In case any person engaged in the manufacture of cigars or cigarettes refuses or willfully neglects to deliver the inventory re- quired under section 2036, he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years. (e) REFUSAL OR WILLFUL NEGLECT TO KEEP BooKs, PENALTY.-In case any person engaged in the manufacture of cigars or cigarettes refuses or willfully neglects to keep the account required under sec- tion 2037. he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years. (f) REFUSAL OR WILLFUL NEGLECT TO FURNISH A MONTHLY AB- STRACT, PENALTY.- In case any person engaged in the manufacture of cigars or cigarettes refuses or willfully neglects to furnish the abstract required under section 2038, he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years. (g) SALE OR REMOVAL WITHOUT PROPER STAMPS.- (1) FORFETITRE.-Every manufacturer of cigars or cigarettes who removes or sells any cigars or cigarettes without the proper stamps denoting the tax thereon shall, in addition to the penalties elsewhere provided in this chapter for such offenses, forfeit to the United States all raw material and manufactured or partly manufactured tobacco, cigars and cigarettes, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials which shall be found in his possession or in his manufactory, and used in his business as such manufacturer, together with his estate or in- terest in the building or factory, and the lot or tract of ground on which such building or factory is located, and all appurtenances thereunto belonging. 243
�
