19 U.S.C. § 468 : US Code - Section 468: Stamps and brands effaced on emptying packages of imported liquors

Search 19 U.S.C. § 468 : US Code - Section 468: Stamps and brands effaced on emptying packages of imported liquors

Every person who empties or draws off, or causes to be emptied or
drawn off, the contents of any package of imported liquors stamped
as above required, shall, at the time of such emptying, efface,
obliterate, and destroy the stamp thereon, and also all other marks
or brands which shall have been placed thereon in accordance with
the law or regulations concerning imported liquors; every cask or
other package from which the stamp for imported liquors required by
section 467 of this title to be placed thereon shall not be
effaced, obliterated, or destroyed, on emptying such package, shall
be forfeited, and the same may be seized by any officer of internal
revenue wherever found; and all the provisions and penalties of
R.S. Sec. 3324, relating to empty casks or packages from which the
marks, brands, or stamps have not been effaced or obliterated, and
relating to the removal of stamps from packages, and to having in
possession any stamps so removed, shall apply to the stamps for
imported spirits herein provided for, and to the casks or other
packages on which such stamps shall have been used.
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