ILLINOIS STATE DAIRYMEN'S ASSOCIATION. 301 



the approval of the secretary of the treasury may prescribe. Every per- 

 son who shall export oleomargarine shall brand upon every tub, firkin, 

 or other package containing such article the word "oleomargarine.' 'in 

 plain Roman letters not less than one-half-inch square. 



PENALTIES FOR FRAUD IN TAX. 



Sec. 17. That whenever any person engaged in carrying on the busi- 

 ness of manufacturing oleomargarine defrauds, or attempts to defraud, 

 the United States of the tax on the oleomargarine produced by him, or 

 any part thereof, he shall forfeit the factory and manufacturing appara- 

 tus used by him, and all oleomargarine and all raw material for the pro- 

 duction of oleomargarine found in the factory and on the factory premises. 

 and shall be fined not less than five hundred dollars nor more than five 

 thousand dollars, and be imprisoned rot less than six months nor more 

 than three years. 



GENERAL PENALTIES PROVIDED. 



Sec. 18. That if any manufacturer of oleomargarine, any dealer 

 therein or any importer or exporter thereof shall knowingly or wilfully 

 omit, neglect, or refuse to do, or cause to be done, any of the things 

 required by law in the carrying on or conducting of his business, or shalL 

 do anything by this act prohibited, if there be no specific penalty or pun- 

 ishment imposed by any other section of this act for the neglecting, 

 omiting, or refusing to do, or for the doing or causing to be done, the 

 thing required or prohibited, he shall pay a penalty of one thousand dol- 

 lars; and if the person so offending be the manufacturer of or a whole- 

 sale dealer in oleomargarine, all the oleomargarine owned by him, or in 

 which he has any interest as owner, shall be forfeited to the United 

 States. 



Sec. 19. That all fines, penalties, and forfeitures imposed by this 

 act may be recovered in any court of competent jurisdiction. 



Sec. 20. That the Commissioner of Internal Revenue, with the appro- 

 val of the Secretary of the Treasury, may make all needful regulations 

 of the carrying into effect of this act. 



DATE OF EFFECT OF ORIGINAL LAW. 



Sec. 21. That this act shall go into effect on the ninetieth day after 

 its passage; and all wooden packages containing ten or more pounds of 

 oleomargarine found o<n the premises of any dealer on or after the nine- 



