26 USC Part I - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
- § 5601. Criminal penalties
- § 5602. Penalty for tax fraud by distiller
- § 5603. Penalty relating to records, returns and reports
- § 5604. Penalties relating to marks, brands, and containers
- § 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606. Penalty relating to containers of distilled spirits
- § 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610. Disposal of forfeited equipment and material for distilling
- § 5611. Release of distillery before judgment
- § 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614. Burden of proof in cases of seizure of spirits
- § 5615. Property subject to forfeiture
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- § 5601. Criminal penalties
- § 5602. Penalty for tax fraud by distiller
- § 5603. Penalty relating to records, returns and reports
- § 5604. Penalties relating to marks, brands, and containers
- § 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606. Penalty relating to containers of distilled spirits
- § 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610. Disposal of forfeited equipment and material for distilling
- § 5611. Release of distillery before judgment
- § 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614. Burden of proof in cases of seizure of spirits
- § 5615. Property subject to forfeiture
Prior Provisions
A prior part I consisted of sections
5601 to
5650, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1313.
Amendments
1984—Pub. L. 98–369, div. A, title IV, § 454(c)(11)(B), (12)(C),July 18, 1984, 98 Stat. 822, struck out “stamps,” in item 5604, and substituted “closed” for “stamped” in item 5613.
Footnotes
[1] So in original. Does not conform to section catchline.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, May 21, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
| 26 USC | Description of Change | Session Year | Public Law | Statutes at Large |
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