CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER›Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors›PART III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING

§ 5674. Penalty for unlawful production or removal of beer

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

(a) Unlawful production

Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).

(b) Unlawful removal

Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 95–458, § 2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.)

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▸Contents — 26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

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