Section 3
SEC. 3. A new section is hereby inserted between sections three hundred twenty-four and three hundred twenty-five of the National Internal Revenue Code to read as follows: "SEC. 324-A. Penalty for failure to issue and execute warrant.—Any official who fails to issue or execute the warrant of distraint or levy within thirty days after the expiration of the time prescribed in Sections three hundred eighteen and three hundred twenty-four or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing."