CODIFICATION OF INTERNAL REVENUE LAWS affirm, modify, or reverse the finding of the Commissioner as the facts and law of the case may warrant, and during the pendency of such proceedings may restrain the manufacture, sale, or other disposition of such alcohol, rum, or articles. (d) DELIVERY TO AGENT IN CASE OF PRosEECrION OR REVOCATION. - In case of a sale of liquor or denatured alcohol or denatured rum where the delivery thereof was made by a common or other carrier the sale and delivery for purposes of prosecution or revocation of any permit shall be deemed to be made in the county or district wherein the delivery was made by such carrier to the consignee, his agent or employee, or in the county or district wherein the sale was made, or from which the shipment was made, and prosecution for such sale or delivery may be had in any such county or district. (e) TRANSFER OF DTmES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3115. PENALTIES. (a) VIOLATIONS AS TO OPERATION OF PLANTS OR UNLAWFUL WITH- DRAWAL OF TAXABLE ALCOHoL. -Whoever operates an industrial alco- hol plant or a denaturing plant without complying with the pro- visions of this part and lawful regulations made thereunder, or whoever withdraws or attempts to withdraw or secure tax free any alcohol subject to tax, or whoever otherwise violates any of the provisions of this part or of regulations lawfully made there- under shall be liable, for the first offense, to a penalty of not exceed- ing $1,000, or imprisonment not exceeding thirty days, or both, and for a second or cognate offense to a penalty of not less than $100 nor more than $10,000, and to imprisonment of not less than thirty days nor more than one year. It shall be lawful for the Commissioner in all cases of second or cognate offense to refuse to issue for a period of one year a permit for the manufacture or use of alcohol upon the premises of any person responsible in any degree for the violation. (b) VIOLATIONS IN GENEBAL.-Any person violating the provisions of this part or of any regulations issued thereunder, for which offense a special penalty is not prescribed, shall be liable to the pen- alty or penalties prescribed in subsection (a). It shall be the duty of the prosecuting officer to ascertain, in the case of every violation of this part or the regulations made thereunder, for which offense a special penalty is not prescribed, whether the defendant has been previously convicted and to plead the prior conviction in the affidavit, information, or indictment. (c) PREVIOUS CONVICTION.- I f any act or offense is a violation of this part, and also of any other law in regard to the manufacture or taxation of, or traffic in, intoxicating liquor, a conviction for such act or offense under the one shall be a bar to prosecution therefor under the other. SEC. 3116. FORFEITURES AND SEIZURES. It shall be unlawful to have or possess any liquor or property in- tended for use in violating the provisions of this part, or the internal- revenue laws, or regulations prescribed under such part or laws, or which has been so used, and no property rights shall exist in any such liquor or property. A search warrant may issue as provided in title XI of the Act of June 15, 1917, 40 Stat. 228 (U. S. C., Title 18, §§ 611-633), for the seizure of such liquor or property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal-revenue laws, or of any other law. The seizure and forfeiture of any liquor or property under the pro- visions of this part, and the disposition of such liquor or prop- erty subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such liquor or property, shall be in accord- ance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal-revenue laws. 362
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