Whenever any person engaged in or carrying on the business of a distiller defrauds, attempts to defraud, or engages in such business with intent to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General.
Pub. L. 85–859, title II, § 20172 Stat. 1400(Added , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 863Pub. L. 85–859A prior section 5602, , , related to penalty and forfeiture for setting up still without a permit, prior to the general revision of this chapter by . See sections 5615(2) and 5687 of this title.
act Aug. 16, 1954, ch. 73668A Stat. 684Pub. L. 85–859Provisions similar to those comprising this section were contained in prior sections 5606, 5626, , , 688, prior to the general revision of this chapter by .