PROVISIONS COMMON TO MISCELLANEOUS TAXES sented to the Commissioner within four years next after the payment of such tax, penalty, or sum. The amount of the refund (in the case of taxes other than income, war-profits, excess-profits, estate, and gift taxes) shall not exceed the portion of the tax, penalty, or sum paid during the four years immediately preceding the filing of the claim, or if no claim was filed, then during the four years immediately preceding the allowance of the refund. SEC. 3314. CROSS REFERENCE. For other provisions relating to assessment, collection, and refund, see subtitle D. Part III-Penalties and Forfeitures SEC. 3320. POSSESSION WITH INTENT TO SELL IN FRAUD OF LAW OR TO EVADE TAX. (a) PENALTY. - Every person who shall have in his custody or pos- session any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded. (b) FonFErrrzE. For the forfeiture provision relating to such offenses, see section 3720 (a). SEC. 3321. REMOVAL OR CONCEALMENT WITH INTENT TO DEFRAUD THE REVENUE. (a) PENALTY.- Every person who removes, deposits, or conceals, or is concerned in removing, depositing, or concealing any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to defraud the United States of such tax or any part thereof, shall be liable to a fine of not more than $5,000 or be im- prisoned for not more than 3 years, or both. (b) FoRFErruRE. - (1) GooDS. -Whenever any goods or commodities for or in re- spect whereof any tax is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax, or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels, respec- tively, shall be forfeited. (2) PACKAGES.- In every such case all the casks, vessels, cases, or other packages whatsoever, containing, or which shall have con- tained, such goods or commodities, respectively, shall be forfeited. (3) CONVEYANCES. - Every vessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other animals, and all things used in the removal or for the deposit or concealment thereof, respectively, shall be forfeited. (c) CRoss REFERENCE. For provisions relating to distilled spirits and equipment subject to forfeiture, distraint, or judicial process, see sections 2805 and 2807. SEC. 3322. FORFEITURE OF PACKAGES CONTAINING FORFEITED GOODS. In every case where any goods or commodities are forfeited under any internal revenue law, all casks, vessels, cases, or other packages whatsoever, containing, or which shall have contained such goods or commodities, respectively, shall be forfeited. SEC. 3323. PROVISIONS RELATING TO EMPTIED STAMPED PACKAGES. (a) PENAITIES.- (1) DISPOSAL AND RECEIPT.--W henever any person sells, gives, purchases, or receives any box, barrel, bag, vessel, package, wrap- per, cover, or envelope of any kind, stamped, branded, or marked 401
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