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2012 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 - 5891)
Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER (§§ 5001 - 5692)
Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors (§§ 5601 - 5692)
Part I - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED... (§§ 5601 - 5615)
Table Of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
Table Of Contents
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard

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Sec.
5601.Criminal penalties.
5602.Penalty for tax fraud by distiller.
5603.Penalty relating to records, returns, and reports.1

        

5604.Penalties relating to marks, brands, and containers.
5605.Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered.
5606.Penalty relating to containers of distilled spirits.
5607.Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles.
5608.Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding.
5609.Destruction of unregistered stills, distilling apparatus, equipment, and materials.
5610.Disposal of forfeited equipment and material for distilling.
5611.Release of distillery before judgment.
5612.Forfeiture of taxpaid distilled spirits remaining on bonded premises.
5613.Forfeiture of distilled spirits not closed, marked, or branded as required by law.
5614.Burden of proof in cases of seizure of spirits.
5615.Property subject to forfeiture.

        

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