Se impondrá, cobrará y pagará un arbitrio de catorce (14) centavos por cada libra o fracción de libra de toda clase de azúcar, sin importar su estado y su forma y sobre los sustitutos de ésta. A los fines de esta parte, el término “azúcar” significará e incluirá azúcar de caña, de remolacha, de maíz, de sorgo, o cualquier otra forma de sacarosa natural o artificial.
El azúcar empacada en bolsas o paquetes de dos (2) y cinco (5) libras, o en cualquier otra denominación, llevará adherido o estampado en forma clara y visible un sello o etiqueta demostrativo de haber pagado el impuesto dispuesto por esta sección, en la forma y manera que determine el Secretario.
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