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26 U.S.C. § 5605 — Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Federal law — U.S. Code and appendices · legal_authorities
Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5605-penalty-relating-to-return-of-materials-used-in-the-manufacture-of-disti--8a7eb41640.md
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Source location: Title 26, Chapter 51, § 5605; chapter-051-distilled-spirits-wines-and-beer.md
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Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Unlawful acts of revenue officers or agents** Any officer or employee of the United States acting in connection with any revenue law of the United States—
(1) who is guilty of any extortion or willful oppression under color of law; or
(2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or
(3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or
(4) who conspires or colludes with any other person to defraud the United States; or
(5) who knowingly makes opportunity for any person to defraud the United States; or
(6) who does or omits to do any act with intent to enable any other person to defraud the United States; or
(7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; or
(8) who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to the Secretary; or
(9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do;
shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so impose
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7214
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** In the case of seizure elsewhere than on premises qualified under this chapter of any unregistered still, distilling or fermenting equipment or apparatus, or distilling or fermenting material, for any offense involving forfeiture of the same, where it shall be impracticable to remove the same to a place of safe storage from the place where seized, the seizing officer is authorized to destroy the same. In the case of seizure, other than on premises qualified under this chapter or in transit thereto or therefrom, of any distilled spirits on which the tax has not been paid or determined, for any offense involving forfeiture of the same, the seizing officer is authorized to destroy the distilled spirits forthwith. Any destruction under this subsection shall be in the presence of at least one credible witness. The seizing officer shall make such report of said seizure and destruction and take such samples as the Secretary may require.
**(b) Claims** Within 1 year after destruction made pursuant to subsection (a) the owner of, including any person having an interest in, the property so destroyed may make application to the Secretary for reimbursement of the value of such property. If the claimant establishes to the satisfaction of the Secretary that—
(1) such property had not been used in violation of law; or
(2) any unlawful use of such property had been without his consent or knowledge,
the Secretary shall make an allowance to such claimant not exceeding the value of the property destroyed.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5609
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Federal law — U.S. Code and appendices · legal_authorities
Page 3242
TITLE 26—INTERNAL REVENUE CODE
§ 5605
as so redesignated, struck out all references to stamps,
and struck out former pars. (4) to (11), (13) to (15), and
(19), which had consisted of additional provisions con-
cerning penalties relating to stamps, marks, brands
and containers.
Subsec. (b). Pub. L. 98–369, § 454(c)(11)(A), in amending
subsec. (b) generally, substituted provisions relating to
cross references for provisions relating to officers au-
thorized to enforce this section.
1979—Subsec. (a)(1). Pub. L. 96–39, § 807(a)(53)(A), sub-
stituted ‘‘section 5205(a)(1)’’ for ‘‘section 5205(a)(2)’’.
Subsec. (a)(2). Pub. L. 96–39, § 807(a)(53)(B), substituted
‘‘section 5205(a)(1)’’ for ‘‘section 5205(a)(1) or (2)’’ and
‘‘section 5205(a)(2)’’ for ‘‘section 5205(a)(3)’’.
Subsec. (a)(3). Pub. L. 96–39, § 807(a)(53)(C), substituted
‘‘section 5205(f)’’ for ‘‘section 5205(g)’’.
Subsec. (a)(6). Pub. L. 96–39, § 807(a)(53)(D), sub-
stituted ‘‘section 5205(a)(2)’’ for ‘‘section 5205(a)(3)’’.
Subsec. (a)(13). Pub. L. 96–39, § 807(a)(53)(E), sub-
stituted ‘‘section 5205(a)’’ for ‘‘section 5205(a)(2) and
(3)’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–369 effective July 1, 1985,
see section 456(b) of Pub. L. 98–369, set out as an Effec-
tive Date note under section 5101 of this title.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see
section 810 of Pub. L. 96–39, set out as a note under sec-
tion 5001 of this title.
§ 5605. Penalty relating to return of materials
used in the manufacture of distilled spirits,
or from which distilled spirits may be recov-
ered
Any person who willfully violates any provi-
sion of section 5291(a), or of any regulation
issued pur
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5605
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.