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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
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SubChapter J. Penalties, Seizures, and Forfeitures Relating to Liquors |
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Part I. PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS |
Part I. PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
| § 5601. Criminal penalties |
| § 5602. Penalty for tax fraud by distiller |
| § 5603. Penalty relating to records, returns and reports |
| § 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 |
Prior Provisions
A prior part I consisted of sections 5601 to 5650, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
Amendments
1984—Pub. L. 98–369, div. A, title IV, § 454(c)(11)(B), (12)(C),