320

Any person, firm or corporation violating any of the provisions of §§ 313—320 of this title or any rule or regulation issued in pursuance of the provisions of §§ 313—320 of this title shall be guilty of a misdemeanor and shall be fined not less than ten dollars ($10) nor more than one hundred dollars ($100) for each offense, and the violation of any of the provisions of §§ 313—320 of this title shall constitute a separate and distinct offense.The Secretary of the Treasury is hereby granted the same power to make and enforce rules and regulations relative to assessment and collection of taxes imposed by § 318 of this title that he has in the enforcement and collection of internal revenue excise taxes. History —Mar. 10, 1910, No. 55, p. 155, § 9.

Any person, firm or corporation violating any of the provisions of §§ 313—320 of this title or any rule or regulation issued in pursuance of the provisions of §§ 313—320 of this title shall be guilty of a misdemeanor and shall be fined not less than ten dollars ($10) nor more than one hundred dollars ($100) for each offense, and the violation of any of the provisions of §§ 313—320 of this title shall constitute a separate and distinct offense.The Secretary of the Treasury is hereby granted the same power to make and enforce rules and regulations relative to assessment and collection of taxes imposed by § 318 of this title that he has in the enforcement and collection of internal revenue excise taxes. History —Mar. 10, 1910, No. 55, p. 155, § 9.