26 U.S.C. § 7268 : US Code - Section 7268: Possession with intent to sell in fraud of law or to evade tax

Search 26 U.S.C. § 7268 : US Code - Section 7268: Possession with intent to sell in fraud of law or to evade tax

Every person who shall have in his custody or possession any
goods, wares, merchandise, articles, or objects on which taxes are
imposed by law, for the purpose of selling the same in fraud of the
internal revenue laws, or with design to avoid payment of the taxes
imposed thereon, shall be liable to a penalty of $500 or not less
than double the amount of taxes fraudulently attempted to be
evaded.