Public Law 119-73 (01/23/2026)

26 U.S.C. § 5605

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

Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.

Pub. L. 85–859, title II, § 20172 Stat. 1402(Added , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 73668A Stat. 684Pub. L. 85–859section 7214 of this titleA prior section 5605, , , related to penalty for improper approval of distiller’s bond, prior to the general revision of this chapter by . See .

act Aug. 16, 1954, ch. 73668A Stat. 685Pub. L. 85–859Provisions similar to those comprising this section were contained in prior section 5609, , , prior to the general revision of this chapter by .