CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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States and be withdrawn, in bond, from customs custody, without payment of the internal revenue tax imposed by section 5001 upon the act of importing such alcohol, for transfer to industrial alcohol plants, alcohol bonded warehouses, and denaturing plants for redistillation or denaturation and withdrawal, or withdrawal without redistillation or denaturation, tax-free or taxpaid, as the case may be, for all the purposes authorized by this part. SEC. 5312. REMISSION AND REFUND OF TAX ON ALCOHOL FOR LOSS OR LEAKAGE. For provisions relating to remission or refund of tax on alcohol for loss or leakage, see section 5011(c). SEC. 5313. POWERS AND DUTIES OF PERSONS ENFORCING THIS PART. (a) SECRETARY AND OTHER P E R S O N S. — The Secretary, his assistants, agents, and inspectors, and all other officers, employees, or agents of the United States, whose duty it is to enforce criminal laws, shall have all the rights, privileges, powers, and protection in the enforcement of the provisions of this part or section 5686 which are conferred by law for the enforcement of any laws in respect of the taxation, importation, exportation, transportation, manufacture, possession, or use of, or traffic in, intoxicating liquors. (b) P O W E R TO SECURE RECORDS.—All records and reports kept or filed under this part, and all liquor or property to which such records or reports relate, shall be subject to inspection a t any reasonable hour by the Secretary or any of his agents or by any public prosecutor or by any person designated by him, or by any peace officer in the State where records or reports are kept, and copies of such records and reports duly certified by the person with whom kept or filed may be introduced in evidence with like effect as the originals thereof, and verified copies of such records shall be furnished to the Secretary or his delegate when called for. SEC. 5314. OFFICERS AND AGENTS AUTHORIZED TO INVESTIGATE, ISSUE SEARCH WARRANTS, AND PROSECUTE FOR VIOLATIONS. The Secretary, his assistants, agents, and inspectors, shall investigate and report violations of this chapter or of section 7302 to the United States Attorney for the district in which committed, who is hereby charged with the duty of prosecuting the offenders, subject to the direction of the Attorney General, as in the case of other offenses against the laws of the United States; and the Secretary, his assistants, agents, and inspectors, may swear out warrants before United States commissioners or other officers or courts authorized to issue warrants for the apprehension of such offenders, and may, subject to the control of such United States attorney, conduct the prosecution at the committing trial for th-e purpose of having the offenders held for the action of a grand jury. Section 3041 of title 18 of the United States Code is hereby made applicable in the enforcement of this chapter and section 7302. Officers mentioned in section 3041 are authorized to issue search warrants under the limitations provided in chapter 205 of title 18 of the United States Code, and the Federal Rules of Criminal Procedure.
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