26-U.S.C.-5602
§5602 – Penalty For Tax Fraud By Distiller
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part I > Section 5602
Details
- Reference: Section 5602
- Legend: §5602 – Penalty For Tax Fraud By Distiller
- USCode Year: 2013
Provision Content
Whenever any person engaged in or carrying on the business of a distiller defrauds, attempts to defraud, or engages in such business with intent to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1400.)
Prior Provisions
A prior section 5602, act Aug. 16, 1954, ch. 736, 68A Stat. 863, related to penalty and forfeiture for setting up still without a permit, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5615(2) and 5687 of this title.
Provisions similar to those comprising this section were contained in prior sections 5606, 5626, act Aug. 16, 1954, ch. 736, 68A Stat. 684, 688, prior to the general revision of this chapter by Pub. L. 85–859.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5602 in the Legal Encyclopedia: Excise Taxes
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26-U.S.C.-5554 in the Legal Encyclopedia: Wines
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Title 26 – Internal Revenue Code in the Legal Encyclopedia: Penalties
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26-U.S.C.-5557 in the Legal Encyclopedia: Distilled Spirits
In this entry about 26-U.S.C.-5557, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
26-U.S.C.-5521 in the Legal Encyclopedia: And Beer
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