(a) General rule Every person engaged in business as
(1) a manufacturer of tobacco products,
(2) a manufacturer of cigarette papers and tubes, or
(3) an export warehouse proprietor,
shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on.
(b) Reduced rates for small proprietors
(1) In general
Subsection (a) shall be applied by substituting $500 for $1,000 with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
(2) Controlled group rules All persons treated as 1 taxpayer under section
5061 (e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) Certain rules to apply For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section
448 (c)(3) shall apply.
(c) Certain occupational tax rules to apply
Rules similar to the rules of subpart G of part II of subchapter A of chapter 51 shall apply for purposes of this section.
(d) Penalty for failure to register
Any person engaged in a business referred to in subsection (a) who willfully fails to pay the tax imposed by subsection (a) shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense.
