- § 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- § 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
- § 5673. Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674. Penalty for unlawful production or removal of beer
- § 5675. Penalty for intentional removal or defacement of brewer’s marks and brands
- [§ 5676. Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
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26 U.S. Code Subtitle E Chapter 51 Subchapter J Part III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
Editorial Notes
Prior Provisions
A prior part III consisted of sections 5671 to 5676 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
Amendments
1978—Pub. L. 95–458, § 2(b)(5)(B), Oct. 14, 1978, 92 Stat. 1257, substituted “production or removal” for “removal” in item 5674.
1976—Pub. L. 94–455, title XIX, § 1905(b)(1)(B), Oct. 4, 1976, 90 Stat. 1822, struck out item 5676 “Penalties relating to beer stamps”.