 |
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 III. PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING |
| § 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements |
| § 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns |
| § 5673. Forfeiture for flagrant and willful removal of beer without taxpayment |
| § 5674. Penalty for unlawful production or removal of beer |
| § 5675. Penalty for intentional removal or defacement of brewer’s marks and brands |
|
§ 5676. Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), |
Prior Provisions
A prior part III consisted of sections 5671 to 5676 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
Amendments
1978—Pub. L. 95–458, § 2(b)(5)(B),
1976—Pub. L. 94–455, title XIX, § 1905(b)(1)(B),