§ 5762.
(a)
Fraudulent offenses
Whoever, with intent to defraud the United States—
(1)
Engaging in business unlawfully
(2)
Failing to furnish information or furnishing false information
(3)
Refusing to pay or evading tax
(4)
Removing tobacco products or cigarette papers or tubes unlawfully
(5)
Purchasing, receiving, possessing, or selling tobacco products or cigarette papers or tubes unlawfully
(6)
Destroying, obliterating, or detaching marks, labels, or notices before packages are emptied
shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both.
([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].)