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26 U.S.C. § 5604 — Penalties relating to marks, brands, and containers
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Any person who shall—
(1) transport, possess, buy, sell, or transfer any distilled spirits unless the immediate container bears the type of closure or other device required by section 5301(d),
(2) with intent to defraud the United States, empty a container bearing the closure or other device required by section 5301(d) without breaking such closure or other device,
(3) empty, or cause to be emptied, any distilled spirits from an immediate container bearing any mark or brand required by law without effacing and obliterating such mark or brand as required by section 5206(d),
(4) place any distilled spirits in any bottle, or reuse any bottle for the purpose of containing distilled spirits, which has once been filled and fitted with a closure or other device under the provisions of this chapter, without removing and destroying such closure or other device,
(5) willfully and unlawfully remove, change, or deface any mark, brand, label, or seal affixed to any case of distilled spirits, or to any bottle contained therein,
(6) with intent to defraud the United States, purchase, sell, receive with intent to transport, or transport any empty cask or package having thereon any mark or brand required by law to be affixed to any cask or package containing distilled spirits, or
(7) change or alter any mark or brand on any cask or package containing distilled spirits, or put into any cask or package spirits of greater strength than is indicated by the inspection mark thereon, or fraudulently use any cask or package having any inspection mark thereon, for the purpose of selling other spirits, or spirits of quantity or quality different from the spirits previously inspected,
shall be fined not more than $10,000 or imprisoned not more than 5 years, or both, for e
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5604
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Stable record: federal_law:legal_authorities:record_usc_6b9eb91c167ddea3a3c5382e
Source file: Laws/federal/codes/united-states-code/title-26/section-5604-penalties-relating-to-marks-brands-and-containers--59d7c304d4.md
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Source location: Title 26, Chapter 51, § 5604; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) In general** Any person who shall—
(1) transport, possess, buy, sell, or transfer any distilled spirits unless the immediate container bears the type of closure or other device required by section 5301(d),
(2) with intent to defraud the United States, empty a container bearing the closure or other device required by section 5301(d) without breaking such closure or other device,
(3) empty, or cause to be emptied, any distilled spirits from an immediate container bearing any mark or brand required by law without effacing and obliterating such mark or brand as required by section 5206(d),
(4) place any distilled spirits in any bottle, or reuse any bottle for the purpose of containing distilled spirits, which has once been filled and fitted with a closure or other device under the provisions of this chapter, without removing and destroying such closure or other device,
(5) willfully and unlawfully remove, change, or deface any mark, brand, label, or seal affixed to any case of distilled spirits, or to any bottle contained therein,
(6) with intent to defraud the United States, purchase, sell, receive with intent to transport, or transport any empty cask or package having thereon any mark or brand required by law to be affixed to any cask or package containing distilled spirits, or
(7) change or alter any mark or brand on any cask or package containing distilled spirits, or put into any cask or package spirits of greater strength than is indicated by the inspection mark thereon, or fraudulently use any cask or package having any inspection mark thereon, for the purpose of selling other spirits, or spirits of quantity or quality different from the spirits previously inspected,
shall be fined not more than $10,000 or imprisoned not more than 5 years, or both, for each such offense.
**(b) Cross references** For provisions relating to the authority of internal revenue officers to enforce provisions of this section, see sections 5203, 5557, and 7608.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Notice requirements**
(1) **Notice of manufacture of still** — The Secretary may, pursuant to regulations, require any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling, to give written notice, before the still, boiler, or other vessel is removed from the place of manufacture, setting forth by whom it is to be used, its capacity, and the time of removal from the place of manufacture.
(2) **Notice of set up of still** — The Secretary may, pursuant to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written notice to the Secretary of that purpose.
**(b) Penalties, etc.**
(1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up a still without first giving notice, when required by the Secretary, see sections 5615(2) and 5687.
(2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5101
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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Federal law — U.S. Code and appendices · legal_authorities
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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5615
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Federal law — U.S. Code and appendices · legal_authorities
Page 3241
TITLE 26—INTERNAL REVENUE CODE
§ 5604
shall be fined not more than $10,000, or impris-
oned 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, re-
turn, report, summary, transcript, or other doc-
ument, who, otherwise than with intent to de-
fraud 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 de-
stroy any part of such document, or any entry
therein, except as provided by this title or reg-
ulations 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 any
such document, as required by this chapter or
regulations issued pursuant thereto;
or who shall, otherwise than with intent to de-
fraud the United States, cause or procure the
same to be done, shall be fined not more than
$1,000, or imprisoned not more than 1 year, or
both, for each such offense.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1400; amended Pub. L. 115–141, div. U,
title IV, § 401(a)(249), Mar. 23, 2018, 132 Stat. 1196.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5603, act Aug. 16, 1954, ch. 736, 68A
Stat. 684, related to penalty for failure or refusal of dis-
tiller or rectifier to give notice of intention to engage
in such business, prior to the general revision of this
chapter by Pub. L. 85–859. See section 5601(a)(2), (3) of
this title.
Provisions similar to
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5604
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