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. 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns
| 26 U.S.C. § 5672 (2017) |
| §5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns |
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Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense. |
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(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1408.) |
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PRIOR PROVISIONS
A prior section 5672, 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. |
| 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. 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns |
| section 5672 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1408 |
| Public Law 85-859 |
