PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. DISTILLED SPIRITS, WINES, AND BEER
  6. Penalties, Seizures, and Forfeitures Relating to Liquors
  7. PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

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Section
5601

Criminal penalties

Section
5602

Penalty for tax fraud by distiller

Section
5603

Penalty relating to records, returns, and reports

Section
5604

Penalties relating to marks, brands, and containers

Section
5605

Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

Section
5606

Penalty relating to containers of distilled spirits

Section
5607

Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

Section
5608

Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding

Section
5609

Destruction of unregistered stills, distilling apparatus, equipment, and materials

Section
5610

Disposal of forfeited equipment and material for distilling

Section
5611

Release of distillery before judgment

Section
5612

Forfeiture of taxpaid distilled spirits remaining on bonded premises

Section
5613

Forfeiture of distilled spirits not closed, marked, or branded as required by law

Section
5614

Burden of proof in cases of seizure of spirits

Section
5615

Property subject to forfeiture