356 CODIFICATION OF INTERNAL REVENUE LAWS revenue tax, for use in the arts and industries, and for fuel, light, and power, provided said alcohol shall have been mixed in the pres- ence and under the direction of an authorized Government officer, after withdrawal from the distillery warehouse, with methyl alcohol or other denaturing material or materials, or admixture of the same, suitable to the use for which the alcohol is withdrawn, but which destroys its character as a beverage and renders it unfit for liquid medicinal purposes; such denaturing to be done upon the application of any registered distillery in denaturing bonded warehouses specially designated or set apart for denaturing purposes only, and under con- ditions prescribed by the Commissioner with the approval of the Secretary. The character and quantity of the said denaturing material and the conditions upon which said alcohol may be withdrawn free of tax shall be prescribed by the Commissioner, who shall, with the ap- proval of the Secretary, make all necessary regulations for carrying into effect the provisions of this subsection. Distillers, manufacturers, dealers and all other persons furnishing, handling or using alcohol withdrawn from bond under the provisions of this section shall keep such books and records, execute such bonds and render such returns as the Commissioner, with the approval of the Secretary, may by regulation require. Such books and records shall be open at all times to the inspection of any internal revenue officer or agent. (b) FOR USE IN MANUFACTURE OF CmEICALS. -Notwithstanding anything contained in subsection (a), domestic alcohol when suitably denatured may be withdrawn from bond without the payment of internal revenue tax and used in the manufacture of ether and chlo- roform and other definite chemical substances where said alcohol is changed into some other chemical substance and does not appear in the finished product as alcohol. Rum of not less than one hundred and fifty degrees proof may be withdrawn, for denaturation only, in accordance with the provisions of subsection (a). (c) TRANsFEr or DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC 3071. DRAWING OFF AND TRANSFER OF ALCOHOL FOR DE- NATURATION. For provisions relating to the drawing off and transfer of alcohol for denaturation, see section 3108 (a). SEC. 3072. UNLAWFUL USE OR CONCEALMENT OF DENATURED ALCOHOL. Any person who withdraws alcohol free of tax under the provisions of section 3070 (a) and regulations made in pursuance thereof, and who removes or conceals same, or is concerned in removing, deposit- ing or concealing same for the purpose of preventing the same from being denatured under governmental supervision, and any person who uses alcohol withdrawn from bond under the provisions of said sec- tion for manuacturing any beverage or liquid medicinal preparation, or knowingly sells any beverage or liquid medicinal preparation made in whole or in part from such alcohol, or knowingly violates any of the provisions of section 3070 (a) or 3073, or (except as provided in section 3073) who shall recover or attempt to recover by redistillation or by any other process or means, any alcohol rendered unfit for beverage or liquid medicinal purposes under the provisions of section 3070 (a), or who knowingly uses, sells, conceals, or other- wise disposes of alcohol so recovered or redistilled, shall on convic- tion of each offense be fined not more than $5,000, or be imprisoned not more than five years, or both, and shall, m addition, forfeit to the United States all personal property used in connection with his business, together with the buildings and lots or parcels of ground
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