Fraudulent offenses
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
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
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
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
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
Destroying, obliterating, or detaching marks, labels, or notices before packages are emptied
Violates any provision of section 5752;
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. 73668A Stat. 717Pub. L. 85–859, title II, § 20272 Stat. 1425Pub. L. 89–44, title V, § 502(b)(12)79 Stat. 152Pub. L. 94–455, title XIX, § 1905(b)(7)(B)(ii)90 Stat. 1823Pub. L. 105–33, title IX, § 9302(h)(2)(A)111 Stat. 674(, ; , , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 105–331997—Subsec. (a)(1). inserted “or importer” after “manufacturer”.
Pub. L. 94–4551976—Subsec. (a)(6). 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.
Pub. L. 94–455Subsec. (a)(7). redesignated par. (7) as (6).
Pub. L. 94–455Subsec. (a)(8) to (11). 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.
Pub. L. 89–44, § 502(b)(12)(A)1965—Subsec. (a)(1). , struck out reference to a dealer in tobacco materials.
Pub. L. 89–44, § 502(b)(12)(B)Subsec. (a)(2). , struck out reference to statements.
Pub. L. 85–8591958—Subsec. (a). 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).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–33section 5702(j) of this titlesection 9302(i) of Pub. L. 105–33section 5701 of this titleAmendment by applicable to articles removed, as defined in , after , with transition rule, see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 1905(d) of Pub. L. 94–455section 5005 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44section 701(d) of Pub. L. 89–44section 5701 of this titleAmendment by applicable on and after , see , set out as a note under .
Effective Date of 1958 Amendment
Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .