Subchapter J: Penalties, Seizures, and Forfeitures Relating to Liquors
Part I: PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
- Section 5601: Criminal penalties
- Section 5602: Penalty for tax fraud by distiller
- Section 5603: Penalty relating to records, returns, and reports
- Section 5604: Penalties relating to marks, brands, and containers
- Section 5605: Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- Section 5606: Penalty relating to containers of distilled spirits
- Section 5607: Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- Section 5608: Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- Section 5609: Destruction of unregistered stills, distilling apparatus, equipment, and materials
- Section 5610: Disposal of forfeited equipment and material for distilling
- Section 5611: Release of distillery before judgment
- Section 5612: Forfeiture of taxpaid distilled spirits remaining on bonded premises
- Section 5613: Forfeiture of distilled spirits not closed, marked, or branded as required by law
- Section 5614: Burden of proof in cases of seizure of spirits
- Section 5615: Property subject to forfeiture
Part III: PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
- Section 5671: Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- Section 5672: Penalty for failure of brewer to comply with requirements and to keep records and file returns
- Section 5673: Forfeiture for flagrant and willful removal of beer without taxpayment
- Section 5674: Penalty for unlawful production or removal of beer
- Section 5675: Penalty for intentional removal or defacement of brewer’s marks and brands
- [Section 5676: Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
Part IV: PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
- Section 5681: Penalty relating to signs
- Section 5682: Penalty for breaking locks or gaining access
- Section 5683: Penalty and forfeiture for removal of liquors under improper brands
- Section 5684: Penalties relating to the payment and collection of liquor taxes
- Section 5685: Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- Section 5686: Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- Section 5687: Penalty for offenses not specifically covered
- Section 5688: Disposition and release of seized property
- [Section 5689: Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
- Section 5690: Definition of the term “person”
[Part V: REPEALED]
- [Section 5691: Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
- [Section 5692: Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]