2017 US Code
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
| 26 U.S.C. § 5605 (2017) |
| §5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered |
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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. |
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(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1402.) |
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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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 5605 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1402 |
| Public Law 85-859 |
