Page:United States Statutes at Large Volume 53 Part 1.djvu/364

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CODIFICATION OF INTERNAL REVENUE LAWS unavoidable loss of wines while on storage or during cellar treatment as in his judgment may be just and proper. (b) TRANSFER or DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3040. REQUIREMENTS ON PRODUCERS. (a) NOTICE, BONDS, AND STAMPS. -Every person producing after February 24, 1919, or having in his possession or under his control on February 24, 1919, any wines subject to the tax imposed in para- graphs (1) and (2) of section 3030(a) shall file such notice, describ- ing the premises on which such wines are produced or stored; shall execute a bond in such form; shall make such inventories under oath; and shall, prior to sale or removal for consumption, affix to each cask, barrel, bottle, or other immediate container, and to each case or other shipping container, of such wine, such marks, labels, or stamps as the Commissioner, with the approval of the Secretary, may from time to time prescribe as to each; and the premises described in such notice shall, for the purpose of this chapter, be regarded as bonded premises. (b) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3041. SPIRIT METERS, LOCKS, AND SEALS. (a) REGULATIONS. -T he Commissioner, by regulations to be ap- proved by the Secretary, may require the use at each fruit distillery of such spirit meters, and such locks and seals to be affixed to fer- menters, tanks, or other vessels and to such pipe connections as may in his judgment be necessary or expedient. (b) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3042. ASSIGNMENT OF STOREKEEPER-GAUGERS TO FRUIT DIS- TILLERIES AND WINERIES. (a) POWER OF COMMISSIONER. - The Commissioner is authorized to assign to any fruit distillery and to each winery where wines are to be fortified such number of storekeeper-gaugers as may be neces- sary for the proper supervision of the manufacture of brandy or the making or fortifying of wines subject to tax imposed by this chapter. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3043. PENALTIES AND FORFEITURES. (a) OrrENSES. - Whoever evades or attempts to evade any tax im- posed by sections 3030 or 3031, or any requirement of this sub- chapter, or regulation issued pursuant thereto, or whoever, otherwise than as provided in this subchapter, recovers or attempts to recover any spirits from domestic or imported wine, shall, on conviction, be punished for each such offense by a fine of not exceeding $5,000, or imprisonment for not more than five years, or both, and in addi- tion thereto by a penalty of double the tax evaded, or attempted to be evaded, to be assessed and collected in the same manner as taxes are assessed and collected, and all wines, spirits, liqueurs, cordials, or similar compounds as to which such violation occurs shall be for- feited to the United States. But the provisions of this section and of section 3254 (g) relating to rectification, or other internal reve- nue laws of the United States, shall not be held to apply to or pro- hibit the mixing or blending of wines subject to tax under the pro- visions of sections 3030 or 3031, with each other or with other wines for the sole purpose of perfecting such wines according to commercial standards: Provided, That nothing herein contained shall be con- 354