26 U.S. Code § 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
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Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.
Source(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 109–59, title XI, § 11125(b)(18),Aug. 10, 2005, 119 Stat. 1956.)
A prior section 5671, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Effective Date of 2005 Amendment
Amendment by Pub. L. 109–59effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) ofPub. L. 109–59, set out as a note under section 5002 of this title.