(a) Fraudulent offenses Whoever, with intent to defraud the United States—
Amended 1958, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 redesignated par. (7) as (6).
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out pars. (8) to (11) which related to emptying packages without destroying stamps, possessing emptied packages bearing stamps, refilling packages bearing stamps, and detaching stamps or possessing used stamps.
- 1958 Pub. L. 85-859 Pub. L. 85–859 included export warehouse proprietors in par. (1), struck out provisions in pars. (6) and (9) to (11) which related to labels and notices, and added pars. (7) and (8).
Cited by 1
(1) Engaging in business unlawfully Engages in business as a manufacturer or importer of tobacco products or cigarette papers and tubes, or as an export warehouse proprietor, without filing the bond and obtaining the permit where required by this chapter or regulations thereunder; or
Amended 1965, 1997
- 1997 Pub. L. 105-33 Pub. L. 105–33 inserted “or importer” after “manufacturer”.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(12)(A), struck out reference to a dealer in tobacco materials.
(2) Failing to furnish information or furnishing false information Fails to keep or make any record, return, report, or inventory, or keeps or makes any false or fraudulent record, return, report, or inventory, required by this chapter or regulations thereunder; or
Amended 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(12)(B), struck out reference to statements.
(3) Refusing to pay or evading tax Refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof; or
(4) Removing tobacco products or cigarette papers or tubes unlawfully Removes, contrary to this chapter or regulations thereunder, any tobacco products or cigarette papers or tubes subject to tax under this chapter; or
(5) Purchasing, receiving, possessing, or selling tobacco products or cigarette papers or tubes unlawfully Violates any provision of section 5751(a)(1) or (a)(2); or
(6) Destroying, obliterating, or detaching marks, labels, or notices before packages are emptied Violates any provision of section 5752;
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 redesignated par. (7) as (6), and in par. (6) as so redesignated substituted “or notices” for “notices, or stamps” and “section 5752;” for “section 5752(a); or”. Former par. (6), relating to the affixing of improper stamps, was struck out.
shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both.
(b) Other offenses Whoever, otherwise than as provided in subsection (a), violates any provision of this chapter, or of regulations prescribed thereunder, shall, for each such offense, be fined not more than $1,000, or imprisoned not more than 1 year, or both.