uscode.io
U.S. Code Title 26
Subtitle E
Chapter 51
Subchapter J
Part I
Night Mode
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