472 JU'JRX.AX OF FORESTRY 



(b) Knowingly in any manner falsifies or causes or permits to be falsified 

 any record, account, statement, report, or return required to be made or 

 kept under this Act or regulations made under this Act ; or 



(c) Willfully refuses to pay or truly account for and pay over any tax 

 imposed by this Act when and as required by this Act or by regulations under 

 this Act, or willfully attempts in any manner to evade such tax — 



Shall be punished by a fine of not more than $3,000 or by imprisonment for 

 not more than one year or by both such fine and imprisonment in the discretion 

 of the court. 



CUMULATIVE PENALTY 



Sec. 10. That any person found guilty under subsection (c) of section 9 of 

 this Act shall, notwithstanding other penalties provided by law, be liable to 

 pay the amount of the tax evaded or not paid, to be assessed and collected in 

 the same manner as taxes are assessed and collected. 



APPROPRIATION 



Sec. 11. That appropriations are hereby authorized to be made annually out 

 of any money in the Treasury not otherwise appropriated, to be expended under 

 the directions of the Secretary for carrying out the purposes of sections 1, 2, 

 3, 4, 5, 6, 7, 8, 9, and 10 of this Act. 



CO-OPERATIVE FIRE PROTECTION 



Sec. 12. That the Secretary is hereby authorized and directed to recommend 

 for each forest region of the United States the essential requirements in pro- 

 tecting timber and cut-over lands from fire, and is further authorized, on such 

 conditions as he may determine to be fair and reasonable in each State, to 

 co-operate with the various States duly adopting his recommendations, and 

 through them with private and other agencies, in bringing into effect such 

 essential requirements favorable for forest protection. In no case, other than 

 for prelirninary investigations, shall the amount expended by the Federal Gov- 

 ernment in any State during any fiscal year under this section exceed the 

 amount expended by the State for the same purpose during the same fiscal year, 

 including the expenditures of forest owners required by State law and approved 

 by the proper State officials ; and the Secretary is directed to withhold co-oper- 

 ation from States which do not comply in legislation and in administrative 

 practice with such recommendations as shall be made in accordance with this 

 section. 



APPROPRIATION 



Sec. 13. That appropriations are hereby authorized to be made annually, out 

 of any money in the Treasury not otherwise appropriated, to be available until 

 expended under the direction of the Secretary for carrying out the purposes 

 of section 12 of this Act. 



VOID PARTS 



Sec. 14. That it is the intent and purpose of this Act that should any part 

 thereof fail because of ambiguity or other reason, such failure shall not be con- 

 strued as adversely affecting the remaining parts. 



SHORT TITLE 



Sec. 15. That this Act may be cited as the '"Taxation of Forest Products Act, 

 1921." 



