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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
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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.

        
Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within 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
- Table Of Contents
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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