CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER›Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors
PART I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING,…
26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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…
- § 5606. Penalty relating to containers of distilled spirits
- § 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured…
- § 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful…
- § 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
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