59 
Penalty. 
OFFICERS OF INTERNAL REVENUE 
ment of any internal revenue tax, before payment in full 
therefor has been made to the officer or person issuing 
the same, shall be deemed guilty of a misdemeanor, and 
shall be fined for each stamp thus issued an amount equal 
to the face value thereof, in addition to the liability of 
the collector on his official bond on account of such 
stamp; and such collector, deputy collector, or employee 
shall be dismissed from office. 
Issuing stamps for distilled spirits to any other person 
than as provided by law. Section 3316. (Sec. 265, U. 8. C.) 
Receipt in lieu of stamp prohibited. Section 3183. (Sec. 
103, U. 8. C.) 
66 Sec. 8290. Whenever any gauger employs any owner, 
Dla Be ie agent, or superintendent of any distillery or distillery 
Ste. yee brands warehouse, or any person in the service of such owner, 
duties; penalty. agent, or superintendent, or any rectifier or wholesale 
liquor-dealer, or any person in the service of such recti- 
fier or wholesale liquor-dealer, to use his brands, or to 
discharge any of the duties imposed upon him by law, 
he shall, for each offense so committed, pay a fine not ex- 
ceeding one thousand dollars, in the discretion of the 
court. 
Gauger can not delegate his authority to any person. No 
substitution authorized. (United States ov. Bittinger. 21 
Int. Rev. Ree, 342; Fed. Cas. No. 14599.) 
Regulations in regard to unofficial gauging. (No. 2, re- 
vised, p. 92; T. D. 1862.) 
Attachment of stamps by the successor of a gauging offi- 
cer who has gauged spirits without stamping the package 
and completing and marking. - (Regulations No. 7, p. 168.) 
Internal-revenue officers prohibited from acting as agents 
of distillers. (Letter to Collector Herring, August 17, 1896: 
12 Int. Rev. Rec. 354.) 
67 Sec. 3292. Every gauger who makes any false or fraud- 
Fraudulent in- Ulent inspection, gauging, or proof shall pay a penalty 
spection, €a28- of one thousand dollars, and be fined not less than five 
alty. hundred dollars nor more than five thousand dollars, and 
imprisoned not less than three months nor more than 
three years. 
68 Sec. 28 [Act of February 8, 1875 (18 Stat., 312).] 
Application of That all acts and parts of acts imposing fines, penalties, 
punishment op OF Other punishment for offenses committed by an in- 
ternal - revenue tornal-revenue officer or other officer of the Department 
other classes of of the Treasury of the United States, or under any 
persons. bureau thereof, shall be, and are hereby, applied to all 
persons whomsoever, employed, appointed, or acting 
under the authority of any internal-revenue or customs 
law, or any revenue provision of any law of the United 
States, when such persons are designated or acting as 
officers or deputies, or persons having the custody or 
disposition of any public money. 
69 Sec. 3171. [Amended by sec. 2, act of March 1, 1879 
ye ers (20 Stat., 329).] If any officer appointed under and by 
maintain suit for virtue of any act to provide internal revenue, or any per- 
AMAages. son acting under or by authority of any such officer.