26 USC Subtitle E, CHAPTER 51, Subchapter J, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to LiquorsPART I-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
PART I-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
Sec.
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.
Editorial Notes
Prior Provisions
A prior part I consisted of sections 5601 to 5650, prior to the general revision of this chapter by
Amendments
1984-