CH. 39—REGULATORY TAXES SEC. 4755.
UNLAWFUL ACTS IN CASE OF FAILURE TO AND PAY SPECIAL TAX.
665 REGISTER
(a) TRAFFICKING.—
(1) LIABILITY.—It shall be unlawful for any person required to register and pay the special tax under the provisions of sections 4751 to 4753, inclusive, to import, manufacture, produce, compound, sell, deal in, dispense, distribute, prescribe, administer, or give away marihuana without having so registered and paid such tax. (2) ENFORCEMENT OF LIABILITY.—In any suit or proceeding to enforce the liability imposed by this section or sections 4751 to 4753, inclusive, if proof is made that marihuana was at any time growing upon land under the control of the defendant, such proof shall be presumptive evidence that at such time the defendant was a producer and liable under this section as well as under sections 4751 to 4753, inclusive. (b) TRANSPORTATION.—It shall be unlawful for any person who shall not have paid the special tax and registered, as required by sections 4751 to 4753, inclusive, to send, ship, carry, transport, or deliver any marihuana within any Territory, the District of Columbia, or any insular possession, or from any State, Territory, the District of Columbia, any insular possession of the United States, or the Canal Zone, into any other State, Territory, the District of Columbia, or insular possession of the United States: Provided, That nothing contained in this section shall apply to any common carrier engaged in transporting marihuana; or to any employee of any person who shall have registered and paid the special tax as required by sections 4751 to 4753, inclusive, while acting within the scope of his employment; or to any person who shall deliver marihuana which has been prescribed or dispensed by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4753, who has been employed to prescribe for the particular patient receiving such marihuana; or to any United States, State, county, municipal. District, Territorial, or insular officer or official acting within the scope of his official duties. SEC. 4756. OTHER LAWS APPLICABLE.
All provisions of law (including penalties) applicable in respect of the taxes imposed by sections 4701 and 4721 shall, insofar as not inconsistent with this part, be applicable in respect of the taxes imposed by this part. SEC. 4757. CROSS REFERENCES. For penalties and other general and administrative provisions applicable to this subpart, see sections 4761 and 4762; sections 4771 to 4776, inclusive; chapter 40; and subtitle F.
Subpart C—General Provisions Relating to Marihuana Sec. 4761. Definitions. Sec. 4762. Administration in insular possession. SEC. 4761. DEFINITIONS.
When used in this part— (1) PERSON."—The term "person" means an individual, a partnership, trust, association, company, or corporation, and includes an §4761(1)
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