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26 U.S.C. § 5603 — Penalty relating to records, returns, and reports

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5603 — Penalty relating to records, returns, and reports

**(a) Fraudulent noncompliance** Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall— (1) fail to keep any such document or to make required entries therein; or (2) make any false entry in such document; or (3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or (4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or (5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense. **(b) Failure to comply** Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall— (1) fail to keep any such document or to make required entries therein; or (2) make any false entry in such document; or (3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or (4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or (5) fail to refuse to preserve or produce a

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Source location: Title 26, Chapter 51, § 5603; chapter-051-distilled-spirits-wines-and-beer.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5610 — Disposal of forfeited equipment and material for distilling

All boilers, stills, or other vessels, tools and implements, used in distilling or processing, and forfeited under any of the provisions of this chapter, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for fermentation or distillation, shall be sold at public auction or otherwise disposed of as the court in which forfeiture was recovered shall in its discretion direct.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5611 — Release of distillery before judgment

Any distillery or distilling apparatus seized on any premises qualified under this chapter, for any violation of law, may, in the discretion of the court, be released before final judgment to a receiver appointed by the court to operate such distillery or apparatus. Such receiver shall give bond, which shall be approved in open court, with corporate surety, for the full appraised value of all the property seized, to be ascertained by three competent appraisers designated and appointed by the court. Funds obtained from such operation shall be impounded as the court shall direct pending such final judgment.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5615 — Property subject to forfeiture

The following property shall be forfeited to the United States: (1) **Unregistered still or distilling apparatus** — Every still or distilling apparatus not registered as required by section 5179, together with all personal property in the possession or custody or under the control of the person required by section 5179 to register the still or distilling apparatus, and found in the building or in any yard or inclosure connected with the building in which such still or distilling apparatus is set up; and (2) **Distilling apparatus removed without notice or set up without notice** — Any still, boiler, or other vessel to be used for the purpose of distilling— (A) which is removed without notice having been given when required by section 5101(a)(1), or (B) which is set up without notice having been given when required by section 5101(a)(2); and (3) **Distilling without giving bond or with intent to defraud** — Whenever any person carries on the business of a distiller without having given bond as required by law or gives any false, forged, or fraudulent bond; or engages in or carries on the business of a distiller with intent to defraud the United States of the tax on the distilled spirits distilled by him, or any part thereof; or after the time fixed in the notice declaring his intention to suspend work, filed under section 5221(a), carries on the business of a distiller on the premises covered by such notice, or has mash, wort, or beer on such premises, or on any premises connected therewith, or has in his possession or under his control any mash, wort, or beer, with intent to distill the same on such premises— (A) all distilled spirits or wines, and all stills or other apparatus fit or intended to be used for the distillation or rectification of spirits, or

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5603 — Penalty relating to records, returns, and

Page 3240 TITLE 26—INTERNAL REVENUE CODE § 5602 Present subd. of subsec. (a): Prior sections (3) ........................................ 5603. (4) ........................................ 5172, 5604, 5606. (5) ........................................ 5604. (6) ........................................ 5171, 5607. (7) ........................................ 5216(a)(1), (4), 5608(a). (8) ........................................ 5216(a)(1), 5608(a). (9) ........................................ 5216(a)(1), 5608(a). (10) ....................................... 5628, 5629. (11) ....................................... 5629. (12) ....................................... 5608(a), 5631, 5632, 5643, 5647. (13) ....................................... 5634. (14) ....................................... 5650. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 627, 640, 641, 684, 685, 689, 690, 692, 693, 695. AMENDMENTS 2018—Subsec. (a)(15). Pub. L. 115–141 substituted ‘‘withdraws,’’ for ‘‘Withdraws,’’. 1980—Subsec. (a)(15). Pub. L. 96–223 added par. (15). 1979—Subsec. (a)(2). Pub. L. 96–39, § 807(a)(52)(A), struck out ‘‘distiller or rectifier’’ in heading and sub- stituted ‘‘processor’’ for ‘‘rectifier’’ and ‘‘section 5171(c)’’ for ‘‘section 5171(a)’’ in text. Subsec. (a)(3). Pub. L. 96–39, § 807(a)(52)(B), substituted ‘‘warehouseman, or processor’’ for ‘‘bonded warehouse- man, rectifier, or bottler’’. Subsec. (a)(4). Pub. L. 96–39, § 807(a)(52)(C), substituted ‘‘warehouseman, or processor’’ for ‘‘or rectifier’’ in heading and in text. Subsec. (a)(5). Pub. L. 96–39, § 807(a)(52)(B), substituted ‘‘warehouseman, or processor’’ for ‘‘bonded warehouse- man, rectifier, or bottler’’. Subsec. (a)(10). Pub. L. 96–39, § 807(a)(52)(D), sub- s

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