U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors PART I - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS Sec. 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered From the U.S. Government Publishing Office, www.gpo.gov §5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both. (Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1402.) Editorial Notes Prior Provisions A prior section 5605, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for improper approval of distiller's bond, prior to the general revision of this chapter by Pub. L. 85–859. See section 7214 of this title. Provisions similar to those comprising this section were contained in prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, prior to the general revision of this chapter by Pub. L. 85–859.
26 U.S.C. § 5605
§5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Edition 2024