Penalty in certain cases where spirits sold or given away

Any person, except a distiller, who sells or disposes of spirits at a price lower than the amount of duty imposed by law on such spirits, or gives away spirits under circumstances which may reasonably lead to the suspicion that the duty on such spirits has not been paid, is liable, unless he proves that the duty on any such spirits has been paid, to a fine not exceeding two hundred and fifty dollars together with forfeiture of such spirits.