§ 620. — Falsely ascribing deductions or charges to taxes; penalty.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 7USC620]
TITLE 7--AGRICULTURE
CHAPTER 26--AGRICULTURAL ADJUSTMENT
SUBCHAPTER III--COMMODITY BENEFITS
Sec. 620. Falsely ascribing deductions or charges to taxes;
penalty
(a) Whoever in connection with the purchase of, or offer to
purchase, any commodity, subject to any tax under this chapter, or which
is to be subjected to any tax under this chapter, makes any statement,
written or oral, (1) intended or calculated to lead any person to
believe that any amount deducted from the market price or the agreed
price of the commodity consists of a tax imposed under this chapter, or
(2) ascribing a particular part of the deduction from the market price
or the agreed price of the commodity, to a tax imposed under this
chapter, knowing that such statement is false or that the tax is not so
great as the amount deducted from the market price or the agreed price
of the commodity, ascribed to such tax, shall be guilty of a misdemeanor
and, upon conviction thereof, shall be punished by a fine of not more
than $1,000 or by imprisonment for not exceeding six months, or both.
(b) Whoever in connection with the processing of any commodity
subject to any tax under this chapter, whether commercially, for toll,
upon an exchange, or otherwise, makes any statement, written or oral,
(1) intended or calculated to lead any person to believe that any part
of the charge for said processing, whether commercially, for toll, upon
an exchange, or otherwise, consists of a tax imposed under this chapter,
or (2) ascribing a particular part of the charge for processing, whether
commercially, for toll, upon an exchange, or otherwise, to a tax imposed
under this chapter, knowing that such statement is false, or that the
tax is not so great as the amount charged for said processing ascribed
to such tax, shall be guilty of a misdemeanor, and upon conviction
thereof, shall be punished by a fine of not more than $1,000 or by
imprisonment for not exceeding six months, or both.
(c) Whoever in connection with any settlement, under a contract to
buy any commodity, and/or to sell such commodity, or any product or
byproduct thereof, subject to any tax under this chapter, makes any
statement, written or oral, (1) intended or calculated to lead any
person to believe that any amount deducted from the gross sales price,
in arriving at the basis of settlement under the contract, consists of a
tax under this chapter, or (2) ascribing a particular amount deducted
from the gross sales price, in arriving at the basis of settlement under
the contract, to a tax imposed under this chapter, knowing that such
statement is false, or that the tax is not so great as the amount so
deducted and/or ascribed to such tax, shall be guilty of a misdemeanor,
and, upon conviction thereof, shall be punished by a fine of not more
than $1,000 or by imprisonment for not exceeding six months, or both.
(May 12, 1933, ch. 25, title I, Sec. 20, as added May 9, 1934, ch. 263,
Sec. 16, 48 Stat. 677.)
Constitutionality
Unconstitutionality of processing and floor stock taxes, see note
set out under section 616 of this title.
Section Referred to in Other Sections
This section is referred to in section 673 of this title.
