74 TH C ONGRESS . SESS. IT. CH . 830. JU NE 26, 1936 .
19 63 entry therein (except for the purpose of correcting errors) or destroys any part of such records, o r any entry there in, or makes any false entry therein, or hinders or obstructs any internal revenue officer from inspect ing such records or taking any ab stracts therefrom , or neg- lects or refuses to preserve or produce such records as required by this Act or by regulations issued pursuant thereto, shall pay a penalty of $100 and, on conviction, shall be fined not less than $100 nor mor e than $5,000, a nd be imprisoned not less than thr ee months nor mor e than three yea rs . "Every rectif ier and wholesale liquor dealer w ho refuses or neg - lects to render transcripts or summaries in the form required by the Commissioner, with the approval of the Secretary, shall, upon conviction, be fined not more than $100 for each such neglect or refusal." SEC. 412. Section 62 of the Act of August 27, 1894 (U. S. C ., 1934 vol.p. 11 >
U.S . C ., p . 1153 . ed ., title 26, sec . 1210), is amended to read as follows "SEC. 62 . No distiller who has given the required bond and who in geo nly d' The
- ers sell .
sells o nly distilled sp irits of his own production at the place of production . Special t ax of who le- manufacture, or at the place of storage in bond, in the original sale liquor dealer not packages to which the tax-paid stamps are affixed, shall be required a p plica ble . to pay the special tax of a wholesale liquor dealer on account of such sales : Provided, That every distiller shall keep daily a record Proviso, to be kept, of such distilled spirits disposed of by him, and shall render under transcripts to be re n- oath correct transcripts and summaries of such records . The records dered . shall be kept and the transcripts shall be rendered in such form, and under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may pr escrib e . "The records required to be kept under the provisions of this Preservation of reo. section and regulations issued pursuant thereto, shall be preserved ords for four years . for a period of four years, and during such period shall at all times be available, during business hours, for inspection and the taking of abstracts therefrom by the Commissioner or any internal revenue of ficer . "Every distil ler who refuses o r neglects to ke ep such records i n Penal prov ision s . the form prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, or to make entries therein, or cancels, alters, or obliterates any entry therein (except for the purpose of corr ecting errors) or destroys any par t of such records, or any entry therein, or makes any false entry therein, or hi nders or ob struc ts any inte rnal reven ue off icer from inspec ting such records or taking any abstracts therefrom, or neglects or refuses to preserve or produce such records as required by this Act or by regulations issued pursuant thereto, shall pay a penalty of $100 and, on conviction, shall be fined not less than $100 nor more than $5,000, and be imprisoned not less than three months nor more than three years . "Every distiller who refuses or neglects to render the transcripts or summaries in the form as required by the Commissioner of Interna l Revenue, with the approval of t he Secretary of t he Treas- ury, shall, upon conviction, be fined not more than $100 for each su ch neg lect or re fusal ." SEC . 413 . All internal-revenue laws of the United States in regard Continuationofdesig. b
na ted p rovis ions . to the manufacture and taxation of, and traffic in, distilled spirits, wines, and malt liquors, and all penalties for violations of such la ws, that were in forc e at the time the Nati onal Pro hibit ion Act Vol. 41,p . .0 . 1217 . was enacted, shall be and continue in force, except as they have been repealed or amended by Acts other than (1) Title II of the National Prohibition Act, as amended and supplemented, and (2)
