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SEC. 4046. STATEMENT OF FEES, CHARGES, AND ALLOWANCES.

Every internal revenue officer, whose payment, charges, salary, or compensation are composed, wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner, under regulations to be approved by the Secretary, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and willfully rendered under the requirements of this section, or regulations established in accordance therewith, shall be deemed willful perjury and punished in the manner provided by law for the crime of perjury. And any neglect or omission to render such statement when required shall be punished by a fine of not less than $200, nor more than $500, in the discretion of the court. SEC. 4047. PENALTIES.

(a) DISCLOSURE OF INFORMATION BY OFFICERS AND EMPLOYEES OF THE UNITED STATES.

(1) OPERATIONS OF MANUFACTURER OR PRODUCER.It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and the offender shall be dismissed from office or discharged from employment. The provisions of this paragraph shall apply to internal revenue agents as fully as to internal revenue officers. (2) INCOME TAX DATA.

For penalty for disclosing income tax data, see section 55 (f) (1). (b) INTEREST OF INTERNAL REVENUE OFFICER OR AGENT IN TOBACCO OR LIQUOR PRODUCTION.—Any internal revenue officer or internal rev. enue agent interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigars, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from office; and every officer or agent so interested in any such manufacture or production, rectification, or redistillation, or in the production of fermented liquors, shall be fined not less than $500 nor

more than $5,000. (c) ISSUE OF STAMPS BY COLLECTOR BEFORE PAYMENT.–Any collector, or any deputy collector or other employee of, or person acting for such collector, who shall issue any stamp or stamps indicating the payment of any internal-revenue tax before payment in full therefor has been made to the officer or person issuing the same, shall be deemed guilty of a misdemeanor and shall be fined for each stamp thus issued an amount equal to the face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office.

(d) DEMAND OR ACCEPTANCE OF BRIBES BY DISTRICT ATTORNEYS OR MARSHAL8.—Every district attorney or marshal who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other property of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of any provision of the internal revenue laws, except as expressly authorized by law to do so, shall be held to be guilty of a misdemeanor, and shall be

, fined in double the sum or value of the money or property received or demanded, and be imprisoned for not less than one nor more than ten years.

(e) OTHER UNLAWFUL ACTS OF REVENUE OFFICERS OR AGENTS.Every officer or agent appointed and acting under the authority of any revenue law of the United States

(1) Who is guilty of any extortion or willful oppression under color of law; or

(2) Who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or

(3) Who willfully neglects to perform any of the duties enjoined on him by law; or

(4) Who conspires or colludes with any other person to defraud the United States; or

(5) Who makes opportunity for any person to defraud the United States; or

(6) Who does or omits to do any act with intent to enable any other person to defraud the United States; or

(7) Who negligently or designedly permits any violation of the law by any other person; or

(8) Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate, or return; or

(9) Who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to his next superior officer and to the Commissioner; or

(10). Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged

violation of law, except as expressly authorized by law so to doshall be dismissed from office, shall be fined not less than $1,000 nor more than $5,000, and be imprisoned not less than six months nor more than three years. The court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. One half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court. The provisions of this subsection shall apply to internal revenue agents as fully as to internal revenue officers. (f) CROSS REFERENCES. —

For penalties relating to statements of fees, charges, and allowances, see section 4046.

For penalty imposed for collecting special tax from persons rectify

ing on prohibited premises, see section 3250 (f) (2). SEC. 4048. EXTENDED APPLICATION OF PENALTIES RELATING TO

INTERNAL REVENUE OFFICERS. All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury, or under any bureau thereof, shall apply to all persons whomsoever, employed, appointed, or acting under

the authority of any internal revenue law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

SUBTITLE F-THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION

Chapter
47. Organization and Membership of the Joint Committee..
48. Powers and Duties of the Joint Committee---

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