72 S T A T. ]
PUBLIC LAW 85-859-SEPT. 2, 1958
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" (b) FAILURE TO MAKE DEPOSIT OF TAXES.—Section 6656 relating 26 USC 6656. to failure to make deposit of taxes shall apply to the failure to make any deposit of taxes imposed under part 1 of subchapter A on the ^^^^ " ^ ^ soo idate prescribed therefor, except that the penalty for such failure shall be 5 percent of the amount of the underpayment in lieu of the penalty provided by such section. " (c) APPLICABILITY or SECTION 6659.—The penalties imposed by
subsections (a) and (b) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6659(a). "(d)
26 USC 6659.
CROSS REFERENCES.—
"(1) For provisions relating to interest in the case of taxes not paid when due, see section 6601. "(2) For penalty for failure to file tax return, see section 6651. "(3) For additional penalties for failure to pay tax, see section 6653. "(4) For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201. "(5) For penalty for willful failure to file return, supply information, or pay tax, see section 7203. "SEC. 5685. PENALTY AND FORFEITURE RELATING TO POSSESSION OF DEVICES FOR EMITTING GAS, SMOKE, ETC., EXPLOSIVES AND FIREARMS, WHEN VIOLATING LIQUOR LAWS. " (a) PENALTY FOR POSSESSION OF DEVICES FOR EMITTING GAS, SMOKE, ETC.—Whoever, when violating any law of the United States,
or of any Territory or possession of the United States, or of the District of Columbia, in regard to the manufacture, taxation, or transportation of or traffic in distilled spirits, wines, or beer, or when aiding m any such violation, has in his possession or in his control any device capable of causing emission of gas, smoke, or fumes, and which may be used for the purpose of hindering, delaying, or preventing pursuit or capture, any explosive, or any firearm (as defined in section 5848), except a machine gun, or a shotgun or rifle having a barrel or barrels less than 18 inches in length, shall be fined not more than $5,000, or imprisoned not more than 10 years, or both, and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession or control of such device, firearm, or explosive. "(b)
PENALTY FOR POSSESSION OF MACHINE G U N, ETC.—Whoever,
when violating any such law, has in his possession or in his control a machine gun, or any shotgun or rifle having a barrel or barrels less than 18 inches in length, shall be imprisoned not more than 20 years; and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession and control of such machine gun, shotgun, or rifle. "(c) FORFEITURE OF FIREARMS, DEVICES, ETC.—Every such firearm or device for emitting gas, smoke, or fumes, and every such explosive, machine gun, shotgun, or rifle, in the possession or control of any person when violating any such law, shall be seized and shall be forfeited and disposed of in the manner provided by section 5862. " (d) DEFINITION OF MACHINE G U N. — A s used in this section the term 'macliine gun' means any weapon which shoots, or is designed to shoot, automatically or semiautomatically, more than one shot, without manual reloading, by a single function of the trigger. "SEC. 5686. PENALTY FOR HAVING, POSSESSING, OR USING LIQUOR OR PROPERTY INTENDED TO BE USED IN VIOLATING PROVISIONS OF THIS CHAPTER. " (a) GENERAL.—It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
26 USC 5862.
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