UNLAWFUL ACQUISITION, ETC, OF MARIHUANA.

SEC. 101. UNLAWFUL ACQUISITION, ETC, OF MARIHUANA. Subsection (a) of section 4744 of the Internal Revenue Code of 1954 (unlawful acquisition of marihuana) is amended to read as follows: “(a) Persons in General.— It shall be unlawful for any person who is a transferee required to pay the transfer tax imposed by section 4741 (a)— “(1) to acquire or otherwise obtain any marihuana without having paid such tax, or “(2) to transport or conceal, or in any manner facilitate the transportation or concealment of, any marihuana so acquired or obtained. Proof that any person shall have had in his possession any marihuana and shall have failed, after reasonable notice and demand by the Secretary or his delegate, to produce the order form required by section 4742 to be retained by him shall be presumptive evidence of guilt under this subsection and of liability for the tax imposed by section 4741 (a).”