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. 5674 - Penalty for unlawful production or removal of beer
| 26 U.S.C. § 5674 (2017) |
| §5674. Penalty for unlawful production or removal of beer |
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(a) Unlawful production
Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use). (b) Unlawful removalAny brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both. |
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(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 95–458, §2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.) |
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PRIOR PROVISIONS
A prior section 5674, 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. AMENDMENTS1978—Pub. L. 95–458 substituted "production or removal" for "removal" in section catchline, redesignated existing provision as subsec. (b), and added subsec. (a). EFFECTIVE DATE OF 1978 AMENDMENTAmendment by Pub. L. 95–458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95–458, set out as a note under section 5042 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. 5674 - Penalty for unlawful production or removal of beer |
| section 5674 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1408 92 Stat. 1256 |
| Public Law 85-859, Public Law 95-458 |
