(a) General New bonds shall be required under sections
5173 and
5175 in case of insolvency or removal of any surety, and may, at the discretion of the Secretary, be required in any other contingency affecting the validity or impairing the efficiency of such bond.
(b) Bonds If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section
5173 (a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to collect the tax.