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 III - Penalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing
Sec. 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
| 26 U.S.C. § 5671 (2017) |
| §5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements |
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Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same. |
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(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 109–59, title XI, §11125(b)(18), Aug. 10, 2005, 119 Stat. 1956.) |
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PRIOR PROVISIONS
A prior section 5671, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS2005—Pub. L. 109–59 struck out "or 5091" after "section 5051". EFFECTIVE DATE OF 2005 AMENDMENTAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title. EFFECTIVE DATESection effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title. |
| 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 III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING Sec. 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements |
| section 5671 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1408 119 Stat. 1956 |
| Public Law 85-859, Public Law 109-59 |
