be forfeited to the United States. (d) Applicability of Section 6665 The penalties imposed by subsections (b) and (c) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a). (e) Cross References For penalty for failure to make deposits or for overstatement of deposits, see section 6656. 5942. Criminal penalties (a) Fraudulent Offenses Whoever, with intent to defraud the United States— (1) engages in business as a marijuana enterprise without filing the application and obtaining the permit where required by this chapter or regulations thereunder, (2) fails to keep or make any record, return, report, or inventory, or keeps or makes any false or fraudulent record, return, report, or inventory, required by this chapter or regulations thereunder, (3) refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof, (4) sells or otherwise transfers, contrary to this chapter or regulations thereunder, any marijuana products subject to tax under this chapter, or (5) with intent to defraud the United States, purchases, receives, possesses, offers for sale, or sells or otherwise disposes of, any marijuana product— (A) upon which the tax has not been paid or determined in the manner and at the time prescribed by this chapter or regulations thereunder, or (B) which, without payment of tax pursuant to section 5904, have been diverted from the applicable purpose or use specified in that section, shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both. (b) Offenses relating to retail transactions Any retailer who sells, in any single transaction, more than 1 ounce of any marijuana product (or in the case of any marijuana product containing a marijuana derivative, an equivalent amount, as established by the Secretary) shall be, upon conviction, fined not more than $10,000, or imprisoned for not more than 5 years, or both. (c) Other Offenses Whoever, otherwise than as provided