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► 26 U.S.C. § 5605 26 u.s.c. · distilled spirits, wines, and beer · title 26
26 U.S.C. § 5605
Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Title 26 USC
● ACTIVE
Ch. 51
Jurisdiction Federal — United States
Chapter DISTILLED SPIRITS, WINES, AND BEER
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-016837
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER 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 Sec. 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered From the U.S. Government Publishing Office, www.gpo.gov

§5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

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.)

Editorial Notes

Prior Provisions A prior section 5605, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for improper approval of distiller's 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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 5605 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5604 26 U.S.C. § 5606 →
Chapter 51 — DISTILLED SPIRITS, WINES, AND BEER
26 U.S.C. § 500126 U.S.C. § 500226 U.S.C. § 500326 U.S.C. § 500426 U.S.C. § 500526 U.S.C. § 500626 U.S.C. § 500726 U.S.C. § 500826 U.S.C. § 500926 U.S.C. § 501026 U.S.C. § 501126 U.S.C. § 502126 U.S.C. § 504126 U.S.C. § 504226 U.S.C. § 504326 U.S.C. § 504426 U.S.C. § 504526 U.S.C. § 505126 U.S.C. § 505226 U.S.C. § 505326 U.S.C. § 505426 U.S.C. § 505526 U.S.C. § 505626 U.S.C. § 5061
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 5605
Status
● ACTIVE
Chapter
51 — DISTILLED SPIRITS, WINES, AND BEER
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-016837
Root-LD Spec
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Internal Revenue Code — 26 U.S.C. § 5605