26-U.S.C.-5605

§5605 – Penalty Relating to Return of Materials Used In The Manufacture of Distilled Spirits, Or From Which Distilled Spirits May Be Recovered

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part I > Section 5605

Details

• Reference: Section 5605
• Legend: §5605 – Penalty Relating to Return of Materials Used In The Manufacture of Distilled Spirits, Or From Which Distilled Spirits May Be Recovered
• USCode Year: 2013

Provision Content

Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1402.)

Prior Provisions

A prior section 5605, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for improper approval of distillers bond, prior to the general revision of this chapter by Pub. L. 85–859. See section 7214 of this title.

Provisions similar to those comprising this section were contained in prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, 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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26-U.S.C.-5557 in the Legal Encyclopedia: Distilled Spirits

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26-U.S.C.-5521 in the Legal Encyclopedia: And Beer

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