TOBACCO, SNUFF, CIGARS, AND CIGARETTES 241 Part III-Penalties and Forfeitures of Special Application to Cigars or Cigarettes SUBPART A-PERSONS IN GENERAL SEC. 2170. UNLAWFUL BOXING, PENALTY AND FORFEITURE. (a) PENALTY. -Every person who- (1) PACKING INCORRECT NUMBER.- Packs in any box any cigars or cigarettes in excess of or less than the number provided by law to be put in each box respectively; or (2) SALE OR DELIVERY IN UNAUTHORIZED BOXES. -Sells, or offers for sale, delivers or offers to deliver, any cigars or cigarettes in any other form than in new boxes as described in section 2111 (a), except at retail by retail dealers from boxes packed, stamped, and branded in the manner prescribed by law; or (3) FALSE BRANDING.- Falsely brands any box; or (4) STAMPS SHOWING INCORRECT TAX.- Affixes a stamp on any box denoting a less amount of tax than that required by law; shall be fined for each offense not more than $1,000 and be im- prisoned not more than two years. (b) FoRFErTURE.-W henever any cigars or cigarettes are sold, or offered for sale, not properly boxed and stampede they shall be for- feited to the United States: Provided, That cigars or cigarettes packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations prescribed by the Com- missioner, and approved by the Secretary, shall be exempt from the provisions of this subsection. SEC. 2171. UNLAWFUL REMOVAL FROM MANUFACTORY, FORFEITURE AND PENALTY. (a) FoRFEITURE.-W henever any cigars or cigarettes are removed from any manufactory, or place where cigars or cigarettes are made, without- (1) PACKING. - Being packed in boxes as required by the pro- visions of this chapter; or 2) STAMPING.- T he proper stamp thereon denoting the tax; or 3) BRANDING. -Stamping, indenting, burning, or impressing, into each box, in a legible and durable manner, the number of the cigars or cigarettes contained therein, the number of the manufac- tory, and the number of the district and the State; or (4) AFFIXING AND CANCELING STAMP. - Properly affixing to the box and canceling the stamp denoting the tax; they shall be forfeited to the United States. (b) PENALTY.- (1) BOXING AND STAMPING.- Every person who removes from the place of manufacture any cigars or cigarettes not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and shall be fined not less than $100 nor more than $1,000, and im- prisoned not less than six months nor more than three years. (2) OTHER ACTS. - Every person who commits any of the offenses described in subsection (a) of this section or subsection (b) of sec- tion 2170 shall be fined for each such offense not less than $100 nor more than $1,000, and imprisoned not less than six months nor more than two years. (c) EXEMPTION IN CASE OF EXPORTATIO. - -C igars or cigarettes packed expressly for export and which shall be exported to a foreign country under the restrictions and regulations prescribed by the Com- missioner, and approved by the Secretary, shall be exempt from the provisions of this section.
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