Public Law 119-73 (01/23/2026)
Part I Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products
Browse 0 units and 15 sections in Part I Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products of Title 26.
Sections in Part I
- § 5601 Criminal penalties
- § 5602 Penalty for tax fraud by distiller
- § 5603 Penalty relating to records, returns, and reports
- § 5604 Penalties relating to marks, brands, and containers
- § 5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606 Penalty relating to containers of distilled spirits
- § 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610 Disposal of forfeited equipment and material for distilling
- § 5611 Release of distillery before judgment
- § 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614 Burden of proof in cases of seizure of spirits
- § 5615 Property subject to forfeiture