TOBACCO, SNUFF, CIGARS, AND CIGARETTES SEC. 2181. CUSTOMS OFFICERS. Every officer of customs who permits any cigars or cigarettes im- ported into the United States from foreign countries to pass out of his custody or control, without compliance by the owner or im- porter thereof with the provisions of section 2130 (b), shall be fined not less than $1,000 nor more than $5,000, and imprisoned not less than six months nor more than three years. SUBCHAPTER F-MISCELLANEOUS PROVISIONS SEC. 2190. DISPOSAL OF FORFEITED TOBACCO, SNUFF, CIGARS, AND CIGARETTES. In case it shall appear that any abandoned, condemned, or forfeited tobacco, snuff, cigars, or cigarettes, when offered for sale, will not bring a price equal to the tax due and payable thereon, such goods shall not be sold for consumption in the United States; and upon application made to the Commissioner, he is authorized to order the destruction of such tobacco, snuff, cigars, or cigarettes by the officer in whose custody and control the same may be at the time, and in such manner and under such regulations as the Commissioner may pre- scribe, or he may, under such regulations, order delivery of such tobacco, snuff, cigars, or cigarettes, without payment of any tax, to any hospital maintained by the United States for the use of present or former members of the military or naval forces of the United States. SEC. 2191. INSPECTION OF CIGARS AND CIGARETTES. The Commissioner may prescribe such regulations for the inspection of cigars and cigarettes and the collection of the tax thereon, as he may deem most effective for the prevention of frauds in the payment of such tax. SEC. 2192. INSPECTION OF PEDDLER'S CERTIFICATE. Any internal revenue agent may demand production of and inspect the collector's certificate for peddlers. SEC. 2193. RECORD OF MANUFACTURERS. (a) TOBACCO AND SNUFF.-Every collector shall keep a record, in a book or books provided for that purpose, to be open to the inspection of only the proper officers of internal revenue, including deputy col- lectors and internal revenue agents, of the name and residence of every person engaged in the manufacture of tobacco or snuff in his district, the place where such manufacture is carried on, and the number of the manufactory; and he shall enter in said record, under the name of each manufacturer, a copy of every inventory required by law to be made by such manufacturer, and an abstract of his monthly returns. (b) CIOARS AND CIGARETTES. -Every collector shall keep a record, in a book provided for that purpose, to be open to the inspection of only the proper officers of internal revenue, including deputy col- lectors and internal revenue agents, of the name and residence of every person engaged in the manufacture of cigars or cigarettes in his district, the place where such manufacture is carried on, and the number of the manufactory; and he shall enter in said record, under the name of each manufacturer an abstract of his inventory and monthly returns. SEC. 2194. RECORDS, STATEMENTS, AND RETURNS. Every person liable to any tax imposed by this chapter, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regu- lations, as the Commissioner with the approval of the Secretary, may from time to time prescribe. 245
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