Whoever, in connection with the sale or lease, or offer for sale or lease, of any
article taxable under chapter 31, makes any statement, written or oral, in advertisement
or otherwise, intended or calculated to lead any person to believe that the price
of the article does not include the tax imposed by chapter 31, shall on conviction
thereof be fined not more than $1,000.
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
Authorization for action to recover fine, see section 7401 of this title.
Effective date of this chapter, see section 7851 of this title.
Jurisdiction of district court of the United States of proceeding for recovery or
enforcement of fine, see section 1355 of Title 28, Judiciary and Judicial Procedure.