license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 857.) CROSS REFERENCES Effective date of this chapter, see section 7851 (a) (6) (C) (111) of this title. Misdemeanor defined, see section 1 of Title 18, Crimes and Criminal Procedure. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7232. Failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil. Every person who fails to register or give bond as required by section 4101, or who in connection with any purchase of gasoline or lubricating oil falsely represents himself to be registered and bonded as provided by section 4101, or who willfully makes any false statement in an application for registration under section 4101, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution. (Aug. 16, 1954, ch. 736, 68A Stat. 858.) CROSS REFERENCES Costs in criminal proceedings, see section 1918 (b) of Title 28, Judiciary and Judicial Procedure. Effective date of this chapter, see section 7851 (a) (6) (C) (ii) of this title. Felony defined, see section 1 of Title 18, Crimes and Criminal Procedure. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7233. Failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations. Any person (1) Nonpayment or evasion of tax. Liable to the payment of any tax imposed by subchapter D of chapter 39, who fails to pay, or evades, or attempts to evade the payment of such tax; and (2) Other violations. Who otherwise violates any provision of subchapter D of chapter 39, or any rule or regulation made in pursuance thereof; shall, upon conviction thereof, be fined not less than $100 nor more than $20,000, in the discretion of the court; and, in case of natural persons, may, in addition, be punished by imprisonment for not less than 60 days nor more than 3 years, in the discretion of the court. (Aug. 16, 1954, ch. 736, 68A Stat. 858.) CROSS REFERENCES Effective date of this chapter, see section 7851 (a) (6) (C) (iii) of this title. Felony and misdemeanor defined, see section 1 of Title 18, Crimes and Criminal Procedure. Penalty for attempt to evade or defeat tax, see section 7201 of this title. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7234. Violation of laws relating to oleomargarine or adulterated butter operations. (a) False branding, selling, or packing, in violation of law. Every person who knowingly sells or offers for sale, or delivers or offers to deliver, any oleomargarine in any other form than in new wooden, tinplate, or paper packages, as described in section 4594 (a) and (b), or who packs in any package any oleomargarine in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law shall be fined for each offense not more than $1,000, and be imprisoned not more than 2 years. (b) Removal or defacement of stamps, marks, or brands. Any person who shall willfully remove or deface the stamps, marks, or brands on a package containing oleomargarine or adulterated butter, taxed as provided by subchapter F of chapter 38, or subchapter C of chapter 39, respectively, shall be guilty of a misdemeanor, and shall be punished by a fine of not less than $100 nor more than $2,000, and by imprisonment for not less than 30 days nor more than 6 months. (c) Failure of wholesale dealers to keep or permit inspection of books, or to render returns. Any person who willfully violates any of the provisions of section 4597 (a) shall for each such offense be fined not less than $50 and not exceeding $500, and imprisoned not less than 30 days nor more than 6 months. (d) Imported oleomargarine or adulterated butter. (1) Failure of customs officer to comply with law. Every officer or employee of the Treasury Department having duties under section 4591 who permits any imported oleomargarine or adulterated butter to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of section 4591 relating thereto, shall be fined not less than $1,000 nor more than $5,000, and imprisoned not less than 6 months nor more than 3 years. (2) Empty packages. (A) Failure to destroy stamps. Any person who willfully neglects or refuses to destroy utterly the stamps on any empty package which contained oleomargarine or adulterated butter, or filled cheese shall for each such offense be fined not exceeding $50, and imprisoned not less than 10 days nor more than 6 months; and (B) Trafficking. Any person who fraudulently gives away or accepts from another, or who sells, buys, or uses for packing oleomargarine or adulterated butter, any such stamped package shall for each such offense be fined not exceeding $100, and be imprisoned not more than 1 year. (3) Sale when improperly packed or stamped. Every person who sells or offers for sale any imported oleomargarine or adulterated butter, or oleomargarine or adulterated butter purporting or claimed to have been imported, not put up in packages and stamped as provided by subchapter F of chapter 38 or subchapter C of chapter 39, shall be fined not less than $500 nor more than $5,000, and be imprisoned not less than 6 months nor more than 2 years. (4) Fraud by importer. Whenever any person importing oleomargarine defrauds, or attempts to defraud, the United States of the tax on the oleomargarine imported by him, or any part thereof, he shall be fined not less than $500 nor more than $5,000, and shall be imprisoned not less than 6 months nor more than 3 years. (Aug. 16, 1954, ch. 736, 68A Stat. 858.) CROSS REFERENCES Effective date of this chapter, see section 7851 (a) (6) (C) (iii) of this title. Felony and misdemeanor defined, see section 1 of Title 18, Crimes and Criminal Procedure. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7235. Violation of laws relating to adulterated butter and process or renovated butter. (a) Adulterated butter-false branding, sale, packing, or stamping in violation of law. Every person who knowingly sells or offers for sale, or delivers or offers to deliver, any adulterated butter in any other form than in new wooden, tinplate, or paper packages as described in section 4815 (a), or who packs in any package any adulterated butter in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall be fined for each offense not more than $1,000, and be imprisoned not more than 2 years. (b) Failure of wholesale dealers to keep or permit inspection of books, or to render returns. Any person who willfully violates any of the provisions of section 4815 (b) shall for each such offense be fined not less than $50 and not exceeding $500, and imprisoned not less than 30 days nor more than 6 months. (c) Failure to comply with provisions relating to the manufacture, storage, and marking of process or renovated butter. Any person, firm, or corporation violating any of the provisions of section 4817 shall be deemed guilty of a misdemeanor and on conviction thereof shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 6 months, or by both such fine and imprisonment, in the discretion of the court. (d) Dealers in adulterated butter. Every person who carries on the business of a dealer in adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $50 nor more than $500 for each offense. (e) Fraud by manufacturer. Whenever any person manufacturing adulterated butter defrauds, or attempts to defraud, the United States of the tax on the adulterated butter manufactured by him, or any part thereof, he shall be fined not less than $500 nor more than $5,000, and shall be imprisoned not less than 6 months nor more than 3 years. (Aug. 16, 1954, ch. 736, 68A Stat. 859.) CROSS REFERENCES Efective date of this chapter, see section 7851 (a) (6) (C) (iii) of this title. Felony and misdemeanor defined, see section 1 of Title 18, Crimes and Criminal Procedure. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7236. Violation of laws relating to filled cheese. False branding, sale, packing, or stamping in violation of law. Every person who knowingly sells or offers to sell, or delivers or offers to deliver, filled cheese in any other form than in new wooden or paper packages, marked and branded as provided for and described in section 4834 (b), or who packs in any package or packages filled cheese in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall upon conviction thereof be fined for each and every offense not less than $50 and not more than $500, or be imprisoned not less than 30 days nor more than 1 year. (Aug. 16, 1954, ch. 736, 68A Stat. 860.) CROSS REFERENCES Effective date of this chapter, see section 7851 (a) (6) (C) (111) of this title. Misdemeanor defined, see section 1 of Title 18, Crimes and Criminal Procedure. Offenses relating to filled cheese, see section 7266 of this title. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7237. Violation of laws relating to narcotic drugs and to marihuana. (a) Where no specific penalty is otherwise provided. Whoever commits an offense, or conspires to commit an offense, described in part I or part II of subchapter A of chapter 39 for which no specific penalty is otherwise provided, shall be imprisoned not less than 2 or more than 10 years and, in addition, may be fined not more than $20,000. For a second offense, the offender shall be imprisoned not less than 5 or more than 20 years and, in addition, may be fined not more than $20,000. For a third or subsequent offense, the offender shall be imprisoned not less than 10 or more than 40 years and, in addition, may be fined not more than $20,000. (b) Sale or other transfer without written order. Whoever commits an offense, or conspires to commit an offense, described in section 4705 (a) or section 4742 (a) shall be imprisoned not less than 5 or more than 20 years and, in addition, may be fined not more than $20,000. For a second or subsequent offense, the offender shall be imprisoned not less than 10 or more than 40 years and, in addition, may be fined not more than $20,000. If the offender attained the age of 18 before the offense and (1) the offense consisted of the sale, barter, exchange, giving away, or transfer of any narcotic drug or marihuana to a person who had not attained the age of 18 at the time of such offense, or (2) the offense consisted of a conspiracy to commit an offense described in paragraph (1), the offender shall be imprisoned not less than 10 or more than 40 years and, in addition, may be fined not more than $20,000. (c) Conviction of second or subsequent offense. (1) Prior offenses counted. For purposes of subsections (a), (b), and (d) of this section, subsections (c) and (h) of section 2 of the Narcotic Drugs Import and Export Act, as amended (21 U. S. C., sec. 174), and the Act of July 11, 1941, as amended (21 U. S. C., sec. 184a), an offender shall be considered a second or subsequent offender, as the case may be, if he previously has been convicted of any offense the penalty for which was provided in subsection (a) or (b) of this section or in (A) subsection (c), (h), or (i) of section 2 of the Narcotic Drugs Import and Export Act (21 U. S. C., sec. 174); (B) the act of July 11, 1941 (21 U. S. C., 184a); sec. (C) section 9 of the Act of December 17, 1914 (38 Stat. 789); (D) section 1 of the Act of May 26, 1922 (42 Stat. 596); (E) section 12 of the Marihuana Tax Act of 1937 (50 Stat. 556); or (F) section 2557 (b) (1) or 2596 of the Internal Revenue Code of 1939. For purposes of determining prior offenses under the preceding sentence, a reference to any subsection, section, or Act providing a penalty for an offense shall be considered as a reference to such subsection, section, or Act as in effect (as originally enacted or as amended, as the case may be) with respect to the offense for which the offender previously has been convicted. (2) Procedure. After conviction (but before pronouncement of sentence) of any offense the penalty for which is provided in subsection (a) or (b) of this section, subsection (c) or (h) of section 2 of the Narcotic Drugs Import and Export Act, as amended, or such Act of July 11, 1941, as amended, the court shall be advised by the United States attorney whether the conviction is the offender's first or a subsequent offense. If it is not a first offense, the United States attorney shall file an information setting forth the prior convictions. The offender shall have the opportunity in open court to affirm or deny that he is identical with the person previously convicted. If he denies the identity, sentence shall be postponed for such time as to permit a trial before a jury on the sole issue of the offender's identity with the person previously convicted. If the offender is found by the jury to be the person previously convicted, or if he acknowledges that he is such person, he shall be sentenced as prescribed in subsection (a) or (b) of this section, subsection (c) or (h) of such section 2, or such Act of July 11, 1941, as amended, as the case may be. (d) No suspension of sentence; no probation; etc. Upon conviction (1) of any offense the penalty for which is provided in subsection (b) of this section, subsection (c), (h), or (i) of section 2 of the Narcotic Drugs Import and Export Act, as amended, or such Act of July 11, 1941, as amended, or (2) of any offense the penalty for which is provided in subsection (a) of this section, if it is the offender's second or subsequent offense, the imposition or execution of sentence shall not be suspended, probation shall not be granted, section 4202 of title 18 of the United States Code shall not apply, and the Act of July 15, 1932 (47 Stat. 696; D. C. Code 24-201 and following), as amended, shall not apply. (e) Unlawful disclosure of information on returns and order forms. Any person who shall disclose the information contained in the statements or returns required under section 4732 (b) or 4754 (a), in the duplicate order forms required under section 4705 (e), or in the order forms or copies thereof referred to in section 4742 (d), except (1) as expressly provided in section 4773, (2) for the purpose of enforcing any law of the United States relating to narcotic drugs or marihuana, or (3) for the purpose of enforcing any law of any State or Territory or the District of Columbia, or any insular possession of the United States, or ordinance of any organized municipality therein, regulating the sale, prescribing, dispensing, dealing in, or distribution of narcotic drugs or marihuana, shall be fined not more than $2,000 or imprisoned not more than 5 years or both. (Aug. 16, 1954, ch. 736, 68A Stat. 860; Jan. 20, 1955, ch. 1, 69 Stat. 3; July 18, 1956, ch. 629, title I, § 103, 70 Stat. 568.) REFERENCES IN TEXT Section 9 of the act of Dec. 17, 1914 (38 Stat. 789), referred to in subsec. (c) (1) (C), was repealed by act Feb. 10, 1939, ch. 2, § 4, 53 Stat. 1. Section 1 of the act of May 26, 1922 (42 Stat. 596), referred to in subsec. (c) (1) (D), is classified to sections 171, 173, 174, and 176-179 of Title 21, Food and Drugs. Section 12 of the Marihuana Tax Act of 1937 (50 Stat. 556), referred to in subsec. (c) (1) (E), was repealed by act Feb. 10, 1939, ch. 2, § 4, 53 Stat. 1. AMENDMENTS 1956 Act July 18, 1956, amended section generally, changing existing provisions (formerly subsecs. (a) and (b)), adding new provisions, and dividing the entire new section into subsecs. (a) to (e). Among other changes, the amendment provided, where no specific penalty, for imprisonment of from 2 to 10 years, 5 to 20 years, and 10 to 40 years for first, second and third or subsequent offenses respectively, with discretionary fines of up to $20,000 for each offense; provided specific penalty for sale offenses; reworded, generally, provisions relating to convictions that constitute prior offenses and procedure provisions; prohibited parole and made inapplicable the District of Columbia indeterminate sentence law in specified instances; and reworded provisions relating to disclosure of information on returns and order forms, specifically including fine of up to $2,000 or imprisonment up to 5 years, or both. 1955 Subsec. (a). Act Jan. 20, 1955, substituted "part I" for "subpart C of part I" in the first sentence. Subsec. (b). Act Jan. 20, 1955, eliminated the words "subpart C of" preceding "part I". EFFECTIVE DATE OF 1956 AMENDMENT Amendment by act July 18, 1956, effective on July 19, 1956, see note set out under section 1401 of Title 18, Crimes and Criminal Procedure. CROSS REFERENCES Additional authority for Bureau of Narcotics and Bureau of Customs, see section 7607 of this title. Burden of proof of exemptions in case of marihuana offenses, see section 7491 of this title. Effective date of this chapter, see section 7851 (a) (6) (C) (111) of this title. Felony defined, see section 1 of Title 18, Crimes and Criminal Procedure. Marihuana transfer tax generally, see section 4741 et seq of this title. Narcotic drugs generally, see section 4701 et seq. of this title and section 1401 et seq. of Title 18, Crimes and Criminal Procedure. Occupational tax on persons dealing in narcotic drugs generally, see section 4721 et seq. of this title. Penalty for fraudulently or knowingly importing narcotic drugs, see section 174 of Title 21, Food and Drugs. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7238. Violation of laws relating to opium for smoking. A penalty of not less than $10,000 or imprisonment for not less than 5 years, or both, in the discretion of the court, shall be imposed for each and every violation of subpart B of part I of subchapter A of chapter 39 (relating to opium for smoking) by any person or persons. (Aug. 16, 1954, ch. 736, 68A Stat. 861.) CROSS REFERENCES Effective date of this chapter, see section 7851 (a) (6) (C) (iii) of this title. Felony defined, see section 1 of Title 18, Crimes and Criminal Procedure. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7239. Violations of laws relating to white phosphorus matches. (a) Selling unstamped matches. Any manufacturer of matches who manufactures, sells, removes, distributes, or offers to sell or distribute, white phosphorus matches without there being affixed thereto an adhesive stamp, denoting the tax required by subchapter B of chapter 39 effectually canceled as provided by section 4804 (a) (2), shall, for each offense, be guilty of a felony and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 2 years, cr both. (b) Use of insufficient stamps. Every person who affixes a stamp on any package of white phosphorus matches denoting a less amount of tax than that required by law shall, for each offense, be guilty of a felony and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 861.) CROSS REFERENCES Effective date of this chapter, see section 7851 (a) (6) (C) (111) of this title. Felony defined, see section 1 of Title 18, Crimes and Criminal Procedure. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7240. Officials investing or speculating in sugar. Any person, while acting in any official capacity in the administration of subchapter A of chapter 37, relating to manufactured sugar, who invests or speculates in sugar or liquid sugar, contracts relating thereto, or the stock or membership interests of any association or corporation engaged in the production or manufacture of sugar or liquid sugar, shall be dismissed from office or discharged from employment and shall be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 2 years, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 861.) CROSS REFERENCES Effective date of this chapter, see section 7851 (a) (6) (C) (111) of this title. Felony defined, see section 1 of Title 18, Crimes and Criminal Procedure. Penalty for sugar investments by governmental officials. see section 1157 of Title 7, Agriculture. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7241. Penalty for fraudulent equalization tax certifi cates. Any person who, on or after the date of the enactment of the Interest Equalization Tax Act, willfully executes a certificate of American ownership or blanket certificate of American ownership described in section 4918(e), or a certificate of sales to foreign persons described in section 4919 (b) (2), which is known by him to be fraudulent or to be false in any material respect shall be guilty of a misdemeanor and, upon conviction thereof, shall for each offense be fined not more than $1,000, or imprisoned not more than 1 year, or both. (Added Pub. L. 88-563. § 6(b), Sept. 2, 1964, 78 Stat. 847.) 7261. Representation that retailers' excise tax is excluded from price of article. 7262. Violation of occupational tax laws relating to wagering-failure to pay special tax. 7263. Penalties relating to cotton futures. 7264. Offenses relating to renovated or adulterated butter. 7265. Other offenses relating to oleomargarine or adulterated butter operations. 7266. Offenses relating to filled cheese. 7267. Offenses relating to white phosphorus matches. 7268. Possession with intent to sell in fraud of law or to evade tax. 7269. Failure to produce records. 7270. Insurance policies. 7271. Penalties for offenses relating to stamps. 7272. Penalty for failure to register. 7273. Penalties for offenses relating to special taxes. 7274. Penalty for offenses relating to white phosphorus matches. 7275. Failure to print correct price on tickets. § 7261. Representation that retailers' excise tax is excluded from price of article. Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000. (Aug. 16, 1954, ch. 736, 68A Stat. 862.) CROSS REFERENCES Authorization for action to recover fine, see section 7401 of this title. terated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $1,000 nor more than $5,000. (Aug. 16, 1954, ch. 736, 68A Stat. 863.) Effective date of this chapter, see section 7851 (a) (6) (C) (111) of this title. Jurisdiction of district court of the United States of proceeding for recovery or enforcement of fine, see section 1355 of Title 28, Judiciary and Judicial Procedure. § 7262. Violation of occupational tax laws relating to wagering-failure to pay special tax. Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000. (Aug. 16, 1954, ch. 736, 68A Stat. 862.) CROSS REFERENCES Authorization for action to recover fine, see section 7401 of this title. Effective date of this chapter, see section 7851 (a) (6) (C) (iii) of this title. Jurisdiction of district court of the United States of proceeding for recovery or enforcement of fine, see section 1355 of Title 28, Judiciary and Judicial Procedure. Penalty for failure to post or exhibit special wagering tax stamp, see section 7273 (b) of this title. § 7263. Penalties relating to cotton futures. (a) Withholding information. Any person engaged in the business of dealing in cotton who shall, within a reasonable time prescribed by the Secretary of Agriculture or any agent acting under his instructions, willfully fail or refuse to answer questions or to produce books, letters, papers, or documents, as required under section 4862 (b), or who shall willfully give any answer that is false or misleading, shall, upon conviction thereof, be fined not more than $500. (b) Civil penalties. In addition to the criminal penalties provided by section 7233, there shall be imposed, on account of each violation of subchapter D of chapter 39, relating to cotton futures, a penalty of $2,000, to be recovered in a civil action founded on subchapter D of chapter 39 in the name of the United States as plaintiff, and when so recovered one-half of said amount shall be paid over to the person giving the information upon which such recovery was based. It shall be the duty of United States attorneys, to whom satisfactory evidence of violations of subchapter D of chapter 39 is furnished, to institute and prosecute actions for the recovery of the penalties prescribed by this subsection. (Aug. 16, 1954, ch. 736, 68A Stat. 862.) CROSS REFERENCES Authorization for action to recover penalty, see section 7401 of this title. Effective date of this chapter, see section 7851 (a) (6) (C) (ii) of this title. Felony and misdemeanor defined, see section 1 of Title 18, Crimes and Criminal Procedure. Jurisdiction of district court of the United States of action or proceeding for recovery of fines and penalties, see section 1355 of Title 28, Judiciary and Judicial Procedure. Period of limitation on criminal prosecutions, see section 6531 of this title. § 7264. Offenses relating to renovated or adulterated butter. Every person who carries on the business of a manufacturer of process or renovated butter or adul CROSS REFERENCES Authorization for action to recover fine, see section 7401 of this title. Effective date of this chapter, see section 7851 (a) (6) (C) (111) of this title. Jurisdiction of district court of the United States of proceeding for recovery or enforcement of fine, see section 1355 of Title 28, Judiciary and Judicial Procedure. Tax on manufacturers of adulterated or renovated butter, see section 4821 of this title. § 7265. Other offenses relating to oleomargarine or adulterated butter operations. (a) Omission or removal of label. (1) Every manufacturer of oleomargarine who neglects to affix the label described in section 4594 (c) to any package containing oleomargarine made by him, or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined $50 for each package in respect to which such offense is committed. (2) Every manufacturer of adulterated butter who neglects to affix the label required under section 4814 (a) (1) to any package containing adulterated butter made by him, or sold or offered for sale for or by him, and every person who removes any such label so affixed from any such package shall be fined $50 for each package in respect to which such offense is committed. (b) Purchasing when not properly branded or stamped. Every person who knowingly purchases or receives for sale any oleomargarine or adulterated butter which has not been branded or stamped according to law shall be liable to a penalty of $50 for each such offense. (c) Other offenses. If any manufacturer of oleomargarine or adulterated butter, any dealer therein or any importer or exporter thereof shall knowingly or willfully omit, neglect, or refuse to do, or cause to be done, any of the things required by law in the carrying on or conducting of his business, or shall do anything prohibited by subchapter F of chapter 38 or subchapter C of chapter 39, if there be no specific penalty or punishment imposed by any other provision of this chapter or chapter 68 for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the things required or prohibited, he shall pay a penalty of $1,000. (Aug. 16, 1954, ch. 736, 68A Stat. 863.) CROSS REFERENCES Authorization for action to recover fines and penalties, see section 7401 of this title. Effective date of this chapter, see section 7851 (a) (6) (C) (111) of this title. Jurisdiction of district court of the United States of action or proceeding for recovery or enforcement of fines and penalties, see section 1355 of Title 28, Judiciary and Judicial Procedure. Oleomargarine tax generally, see section 4591 et seq. of this title. Tax on adulterated and process or renovated butter generally, see section 4811 et seq. of this title. |