Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5762&num=0&edition=prelim
Timestamp: 2017-12-15 21:33:15
Document Index: 722583435

Matched Legal Cases: ['§ 5762', '§5762', '§202', '§502', '§1905', '§9302', '§502', '§502']

[USC07] 26 USC 5762: Criminal penalties
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26 USC 5762: Criminal penalties Text contains those laws in effect on December 14, 2017
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubchapter G-Penalties and Forfeitures
§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
(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;
(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 .)
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).
Amendment by Pub. L. 89–44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89–44, set out as a note under section 5701 of this title.