Pub. L. 89-793, tit. V, sec. 501

Sec. 501. Section 7237(d) of the Internal Revenue Code of 1954, as amended, is amended to read as follows: “(d) No Suspension of Sentence; No Probation; Etc.—Upon conviction— “(1) of any offense the penalty for which is provided in subsection (b) or this section, subsection (c), (h), or (i) of section 2 of the Narcotic Drugs Import and Export Act, as amended, or such Act of July 11, 1941, as amended, or “(2) of any offense the penalty for which is provided in subsection (a) of this section, if it is the offender’s second or subsequent offense, the imposition or execution of sentence shall not be suspended, probation shall not be granted and in the case of a violation or a law relating to narcotic drugs, section 4202 of title 18, United States Code, and the Act of July 15, 1932 (47 Stat. 696; D.C. Code 24–201 and following), as amended, shall not apply.”