26 USC 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
Terms Used In 26 USC 5762
- Cigarette: means &mdash. See 26 USC 5702
- Export warehouse: means a bonded internal revenue warehouse for the storage of tobacco products or cigarette papers or tubes or any processed tobacco, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States. See 26 USC 5702
- Importer: means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned. See 26 USC 5702
- Tobacco products: means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco. See 26 USC 5702
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.