Public Law 119-88 (05/04/2026)

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