Definition of the term "person"

  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 COMMON TO LIQUORS
  8. Definition of the term "person"

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§5690. Definition of the term "person"

The term "person", as used in this subchapter, includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1413 .)

Prior Provisions

A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.


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