# § 5762. Criminal penalties
**(a)** **Fraudulent offenses** Whoever, with intent to defraud the United States—
shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both.
**(1)** **Engaging in business unlawfully** Engages in business as a manufacturer or importer of tobacco products or cigarette papers and tubes, or as an export warehouse proprietor, without filing the bond and obtaining the permit where required by this chapter or regulations thereunder; or
**(2)** **Failing to furnish information or furnishing false information** Fails to keep or make any record, return, report, or inventory, or keeps or makes any false or fraudulent record, return, report, or inventory, required by this chapter or regulations thereunder; or
**(3)** **Refusing to pay or evading tax** Refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof; or
**(4)** **Removing tobacco products or cigarette papers or tubes unlawfully** Removes, contrary to this chapter or regulations thereunder, any tobacco products or cigarette papers or tubes subject to tax under this chapter; or
**(5)** **Purchasing, receiving, possessing, or selling tobacco products or cigarette papers or tubes unlawfully** Violates any provision of section 5751(a)(1) or (a)(2); or
**(6)** **Destroying, obliterating, or detaching marks, labels, or notices before packages are emptied** Violates any provision of section 5752;
**(b)** **Other offenses** Whoever, otherwise than as provided in subsection (a), violates any provision of this chapter, or of regulations prescribed thereunder, shall, for each such offense, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 717; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1425; Pub. L. 89–44, title V, § 502(b)(12), June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1905(b)(7)(B)(ii), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 105–33, title IX, § 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674.)
## Editorial Notes
### Amendments
1997—Subsec. (a)(1). inserted “or importer” after “manufacturer”.
1976—Subsec. (a)(6). redesignated par. (7) as (6), and in par. (6) as so redesignated substituted “or notices” for “notices, or stamps” and “section 5752;” for “section 5752(a); or”. Former par. (6), relating to the affixing of improper stamps, was struck out.
Subsec. (a)(7). redesignated par. (7) as (6).
Subsec. (a)(8) to (11). struck out pars. (8) to (11) which related to emptying packages without destroying stamps, possessing emptied packages bearing stamps, refilling packages bearing stamps, and detaching stamps or possessing used stamps.
1965—Subsec. (a)(1). , struck out reference to a dealer in tobacco materials.
Subsec. (a)(2). , struck out reference to statements.
1958—Subsec. (a). included export warehouse proprietors in par. (1), struck out provisions in pars. (6) and (9) to (11) which related to labels and notices, and added pars. (7) and (8).
## Statutory Notes and Related Subsidiaries
### Effective Date of 1997 Amendment
Amendment by applicable to articles removed, as defined in , after , with transition rule, see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
### Effective Date of 1965 Amendment
Amendment by applicable on and after , see , set out as a note under .
### Effective Date of 1958 Amendment
Amendment by effective , see , set out as an Effective Date note under .