4. That every person who carries on the business of a manufacturer of oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than one thousand dollars and not more than five thousand dollars; and every person who carries on the business of a wholesale dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than five hundred dollars nor more than two thousand dollars, and every person who carries on the business of a retail dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than fifty dollars nor more than five hundred dollars for each and every offence. 5. That every manufacturer of oleomargarine shall file with the Collector of Internal Revenue of the district in which his manufactory is located, such notices, inventories, and bonds, shall keep such books and render such returns of materials and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury may, by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the Collector of Internal Revenue, and in a penal sum of not less than five thousand dollars, and the sum of said bond may be increased from time to time, and additional sureties required at the discretion of the Collector, or under instructions of the Commissioner of Internal Revenue.