
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5762]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
       CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
 
                 Subchapter G--Penalties and Forfeitures
 
Sec. 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

        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, 
Sec. 202, Sept. 2, 1958, 72 Stat. 1425; Pub. L. 89-44, title V, 
Sec. 502(b)(12), June 21, 1965, 79 Stat. 152; Pub. L. 94-455, title XIX, 
Sec. 1905(b)(7)(B)(ii), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 105-33, 
title IX, Sec. 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, Sec. 502(b)(12)(A), struck out 
reference to a dealer in tobacco materials.
    Subsec. (a)(2). Pub. L. 89-44, Sec. 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).


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-33 applicable to articles removed, as 
defined in section 5702(j) of this title, after Dec. 31, 1999, with 
transition rule, see section 9302(i) of Pub. L. 105-33, set out as a 
note under section 5701 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1905(d) 
of Pub. L. 94-455, set out as a note under section 5005 of this title.


                    Effective Date of 1965 Amendment

    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.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 5754 of this title.
