OCR Text |
Show oo EXPLAINS LAW ON AMUSEMENT LEVIES That certain places of amusement are collecting war tax on admission prices of 10 cents and under and also on free admissions h;is been brought to the attention of the Internal revenue reve-nue department, according to Divisional Divi-sional Deputy John W. Reeve. These collections arc unlawful and persons making ,such collection are liable upon conviction to a fine of $1,000 or by lmprlsonmr nt for not more than one year or to both. Divisional Divi-sional Deputy Reeve said this morning. morn-ing. In the event that collections arc made from complimentary ticket holders hold-ers of un amount equivalent to the former tax with the amount to be applied to some special fund and If the (amount Is In excess or 10 cents It is necessary to provide prvperly printed print-ed tickets for that class of admissions and to collect and to return to the government gov-ernment the proper tax, according to tho advices that have been received from Washington. Divisional Deputy Reeve said that any failure in this matter Incurs a liability lia-bility under Section 1302. b which provides that "ny person who wilfully wilful-ly refuses to pay, collect, or truly account ac-count for and pay over uny such tax. make such return or supply such information in-formation at the time or times required re-quired by law or regulation or who i wilfully attempts In any manner to evade such tax. shall be guilty of a misdemeanor nnd in addition to other oth-er penalties provided by law shall be fined not more thun J10.000 or 1m- . prisoned for not more than one year or both, together with the costs of prosecution." |