26 U.S. Code § 5762 - Criminal penalties
(a) Fraudulent offenses
Whoever, with intent to defraud the United States—
(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
(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
(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
(6) Destroying, obliterating, or detaching marks, labels, or notices before packages are emptied
Violates any provision of section 5752;
shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 717; Pub. L. 85–859, title II, § 202,Sept. 2, 1958, 72 Stat. 1425; Pub. L. 89–44, title V, § 502(b)(12),June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1905(b)(7)(B)(ii),Oct. 4, 1976, 90 Stat. 1823; Pub. L. 105–33, title IX, § 9302(h)(2)(A),Aug. 5, 1997, 111 Stat. 674.)
1997—Subsec. (a)(1). Pub. L. 105–33inserted “or importer” after “manufacturer”.
1976—Subsec. (a)(6). Pub. L. 94–455redesignated 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.
Subsec. (a)(7). Pub. L. 94–455redesignated par. (7) as (6).
Subsec. (a)(8) to (11). Pub. L. 94–455struck 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.
1965—Subsec. (a)(1). Pub. L. 89–44, § 502(b)(12)(A), struck out reference to a dealer in tobacco materials.
Subsec. (a)(2). Pub. L. 89–44, § 502(b)(12)(B), struck out reference to statements.
1958—Subsec. (a). Pub. L. 85–859included 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).
Effective Date of 1997 Amendment
Amendment by Pub. L. 105–33applicable to articles removed, as defined in section 5702 (j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) ofPub. L. 105–33, set out as a note under section 5701 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) ofPub. L. 94–455, set out as a note under section 5005 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–44applicable on and after January 1, 1966, see section 701(d) ofPub. L. 89–44, set out as a note under section 5701 of this title.
Effective Date of 1958 Amendment
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