Every person other than the owner, or his agent authorized so to do, who intentionally removes or defaces any mark, brand, or label required by section 5412 and regulations issued pursuant thereto shall be liable to a penalty of $50 for each barrel or other container from which such mark, brand, or label is so removed or defaced.
26 U.S.C. § 5675
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 5675, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.