Legal remedies as affected by present law.
Section 186
SEC. 186. Legal remedies as affected by present law.—Nothing herein contained shall affect existing civil remedies in actions or proceedings already begun; but the civil remedies herein provided shall be available for the collection of any industrial or internal-revenue tax owing to the Government at the time this Act takes effect, where no action or proceeding under prior laws shall be then pending. Prosecutions for criminal offenses heretofore committed shall be under the law existing at the time of the commission of such offenses.