33143

Any person who has custody over items subject to taxation under §§ 31601 et seq. of this title and who delivers them to the consignee or to the person who rightfully claims such items without the authorization of the Secretary to deliver them as required in § 33630 of this title, shall be guilty of a third-degree felony. History —Jan. 31, 2011, No. 1, § 6042.13, retroactive to Jan. 1, 2011.