United States Code (Last Updated: May 24, 2014) |
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 IV. PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS |
§ 5682. Penalty for breaking locks or gaining access
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Every person, who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any room, building, tank, vessel, or apparatus, by any authorized internal revenue officer or any approved lock or seal placed thereon by a distilled spirits plant proprietor, or who opens said lock, seal, room, building, tank, vessel, or apparatus, or in any manner gains access to the contents therein, in the absence of the proper officer, or otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both.
Prior Provisions
A prior section 5682, act Aug. 16, 1954, ch. 736, 68A Stat. 698, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Pub. L. 96–39 expanded penalty provisions to include persons tampering with locks or seals affixed by distilled spirits plant proprietors.
Effective Date Of Amendment
Amendment by Pub. L. 96–39 effective