(a) Fraudulent offensesWhoever, with intent to defraud the United States—
(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
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;
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.
(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.)
Amendments
1997—Subsec. (a)(1). Pub. L. 105–33 inserted “or importer” after “manufacturer”.
1976—Subsec. (a)(6). 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.
Subsec. (a)(7). Pub. L. 94–455 redesignated par. (7) as (6).
Subsec. (a)(8) to (11). 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.
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. 85–859 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).
{'misc': '', 'cleanpath': '/uscode/text/26/5762', 'headtext': ' Criminal penalties', 'cfr_titles': [{'title': '27', 'parts': [{'part': '40', 'cleanpath': '/cfr/text/27/part-40', 'headtext': 'MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO'}, {'part': '41', 'cleanpath': '/cfr/text/27/part-41', 'headtext': 'IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO'}, {'part': '45', 'cleanpath': '/cfr/text/27/part-45', 'headtext': 'REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES'}, {'part': '46', 'cleanpath': '/cfr/text/27/part-46', 'headtext': 'MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES'}]}], 'section': '5762'}