286 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2655. EXPORTATION. It shall be unlawful to export from the United States any white phosphorus matches. The Secretary shall have power to issue such regulations to customs officers as are necessary to the enforcement of this section. SEC. 2656. PENALTIES. (a) CONCEATMENT. -Every manufacturer of matches who, to evade the tax chargeable thereon or any part thereof, hides or conceals, or causes to be hidden or concealed, or removes or conveys away, or de- posits or causes to be removed or conveyed away from or deposited in any place any white phosphorus matches, shall for each offense be fined not more than $1,000 and be imprisoned not more than two years, or both. (b) SELI.NG UNSTAMPED MATCHES.- Every manufacturer of matches who manufactures, sells, removes, distributes, or offers to sell or dis- tribute white phosphorus matches without there being affixed thereto an adhesive stamp, denoting the tax required by this chapter, effec- tually canceled as provided by subsection (a) (2) of section 2653, shall for each offense be fined not more than $1,000 and be imprisoned not more than two years. (c) FAILURE TO CANCEL STAMPS. -Every person who fraudulently makes use of an adhesive stamp to denote any tax imposed by section 2651 (a) without effectually canceling such stamp as provided in section 2653 (a) (2) shall forfeit the sum of $50 for every stamp in respect to which such offense is committed. (d) USE OF INSUFFICIENT STAMPS.- Every person who affixes a stamp on any package of white phosphorus matches denoting a less amount of tax than that required by law shall for each offense be fined not more than $1,000 or be imprisoned not more than two years, or both. (e) REUSING STAMPS.-Every person who removes, defaces, or causes or permits or suffers the removal or defacement of any such stamp, or who uses any stamp or any package to which any stamp is affixed to cover any other white phosphorus matches than those originally contained in such package with such stamp when first used, to evade the tax imposed by this chapter, shall for every such package in respect to which any such offense is committed be fined $50. (f) FRAUD. -Every manufacturer of white phosphorus matches who defrauds or attempts to defraud the United States of the tax imposed by this chapter, or any part thereof, shall be fined not more than $5,000 or be imprisoned not more than three years, or both. (g) FAILiRE TO REGIsTR.- Every manufacturer of white phos- phorus matches who fails to register as provided and required in sub- section (e) of section 2653 shall be subject to a penalty of not more than $500. (h) OMISSION OF FACTORY NUMBER FROM PACKAGES.-Every manu- facturer of white phosphorus matches who omits to mark, brand, affix, stamp, or print the factory number required under section 2653 (c) on every package of white phosphorus matches manufactured, sold, or removed by him shall be fined not more than $50 for each package in respect of which such offense is committed. (i) OMISSION OF LABEL FROM PACKAGES.- Every manufacturer of white phosphorus matches who neglects to affix the label required by section 2653 (a) (4) to any original package containing stamped pack- ages of white phosphorus matches made by him or sold or removed by or for him, and every person who removes any such label so affixed from any such original package, shall be fined not more than $50 for each package in respect of which such offense is committed. (j) EXPORTATION OF MATCHES.- Any person guilty of violation of section 2655 shall be fined not less than $1,000 and not more than $5,000. (k) OFFENSES NOT SPECIFICALLY COVERED.- I f any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or
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