(2) make reports containing such information, in such form, at such times, and for such periods as the Secretary shall by regulation prescribe, and (3) keep such records in such manner as the Secretary shall by regulation prescribe, with such records to be available for inspection by any internal revenue officer during business hours. 5932. Packaging and labeling (a) Packages All marijuana products shall, before removal, be put up in such packages as the Secretary shall by regulation prescribe. (b) Marks, labels, and notices Every package of marijuana products shall, before removal, bear the marks, labels, and notices if any, that the Secretary by regulation prescribes. (c) Lottery features No certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, attached to, or stamped, marked, written, or printed on any package of marijuana products. (d) Indecent or immoral material prohibited No indecent or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of marijuana products. (e) Exceptions Subject to regulations prescribed by the Secretary, marijuana products may be exempted from subsections (a) and (b) if such products are— (1) for experimental purposes, or (2) transferred to the bonded premises of another producer or export warehouse proprietor or released in bond from customs custody for delivery to a producer. 5933. Purchase, receipt, possession, or sale of marijuana products after removal (a) Restriction No person shall— (1) with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any marijuana products— (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, after removal without payment of tax pursuant to section 5904, have been diverted from