Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter J - PENALTIES, SEIZURES, AND FORFEITURES RELATING TO LIQUORS
Part I - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
Section 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

26 U.S.C. § 5605

Download
PDF
Current through P.L. 118-82 (published on www.congress.gov on 09/20/2024)
Section 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.

26 U.S.C. § 5605

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1402.

EDITORIAL NOTES

PRIOR PROVISIONSA 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.

distiller
The term "distiller" includes any person who-(A) produces distilled spirits from any source or substance,(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),(C) by any process separates alcoholic spirits from any fermented substance, or(D) making or keeping mash, wort, or wash, has a still in his possession or use.
person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.