26 USC 5605: Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

26 USC 5605: Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered Text contains those laws in effect on July 17, 2024

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

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§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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1402 .)

Editorial Notes

Prior Provisions

A prior section 5605, act Aug. 16, 1954, ch. 736, 68A Stat. 684 , related to penalty for improper approval of distiller's bond, prior to the general revision of this chapter by Pub. L. 85–859. See section 7214 of this title.

Provisions similar to those comprising this section were contained in prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685 , prior to the general revision of this chapter by Pub. L. 85–859.