CH. 52—TOBACCO AND MANUFACTURES
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tempts in any manner to evade or defeat the tax or the payment thereof; or removes any articles subject to tax under this chapter, contrary to any provision of this chapter, shall be forfeited to the United States. (c) R E A L AND PERSONAL PROPERTY O F ILLICIT OPERATORS.—All
articles, tobacco materials, machinery, fixtures, equipment, and other materials and personal property on the premises of any person engaged in business as a manufacturer of articles or dealer in tobacco materials, without filing the bond and obtaining the permit required by this chapter, together with all his right, title, and interest in the building in which such business is conducted, and the lot or tract of ground on which the building is located, shall be forfeited to the United States. (d) GENERAL.—All property intended for use in violating the provisions of this chapter, or which has been so used, shall be forfeited to the United States as provided in section 7302.
§ 5763(d)
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