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26 U.S.C. § 5608 — Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
Federal law — U.S. Code and appendices · legal_authorities
**(a) Fraudulent claim for drawback** Every person who fraudulently claims, or seeks, or obtains an allowance of drawback on any distilled spirits, or fraudulently claims any greater allowance or drawback than the tax actually paid or determined thereon, shall forfeit and pay to the Government of the United States triple the amount wrongfully and fraudulently sought to be obtained, and shall be imprisoned not more than 5 years; and every owner, agent, or master of any vessel or other person who knowingly aids or abets in the fraudulent collection or fraudulent attempts to collect any drawback upon, or knowingly aids or permits any fraudulent change in the spirits so shipped, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both, and the ship or vessel on board of which such shipment was made or pretended to be made shall be forfeited to the United States, whether a conviction of the master or owner be had or otherwise, and proceedings may be had in admiralty by libel for such forfeiture.
**(b) Unlawful relanding** Every person who, with intent to defraud the United States, relands within the jurisdiction of the United States any distilled spirits which have been shipped for exportation under the provisions of this chapter, or who receives such relanded distilled spirits, and every person who aids or abets in such relanding or receiving of such spirits, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both; and all distilled spirits so relanded, together with the vessel from which the same were relanded within the jurisdiction of the United States, and all vessels, vehicles, or aircraft used in relanding and removing such distilled spirits, shall be forfeited to the United States.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5608-penalty-and-forfeiture-for-fraudulent-claims-for-export-drawback-or-unla--7b2008b4ff.md
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Source location: Title 26, Chapter 51, § 5608; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Fraudulent claim for drawback** Every person who fraudulently claims, or seeks, or obtains an allowance of drawback on any distilled spirits, or fraudulently claims any greater allowance or drawback than the tax actually paid or determined thereon, shall forfeit and pay to the Government of the United States triple the amount wrongfully and fraudulently sought to be obtained, and shall be imprisoned not more than 5 years; and every owner, agent, or master of any vessel or other person who knowingly aids or abets in the fraudulent collection or fraudulent attempts to collect any drawback upon, or knowingly aids or permits any fraudulent change in the spirits so shipped, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both, and the ship or vessel on board of which such shipment was made or pretended to be made shall be forfeited to the United States, whether a conviction of the master or owner be had or otherwise, and proceedings may be had in admiralty by libel for such forfeiture.
**(b) Unlawful relanding** Every person who, with intent to defraud the United States, relands within the jurisdiction of the United States any distilled spirits which have been shipped for exportation under the provisions of this chapter, or who receives such relanded distilled spirits, and every person who aids or abets in such relanding or receiving of such spirits, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both; and all distilled spirits so relanded, together with the vessel from which the same were relanded within the jurisdiction of the United States, and all vessels, vehicles, or aircraft used in relanding and removing such distilled spirits, shall be forfeited to the United States.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Distilled spirits lost or destroyed in bond**
(1) **Extent of loss allowance** — No tax shall be collected in respect of distilled spirits lost or destroyed while in bond, except that such tax shall be collected—
(A) *Theft* — In the case of loss by theft, unless the Secretary finds that the theft occurred without connivance, collusion, fraud, or negligence on the part of the proprietor of the distilled spirits plant, owner, consignor, consignee, bailee, or carrier, or the employees or agents of any of them;
(B) *Voluntary destruction* — In the case of voluntary destruction, unless such destruction is carried out as provided in subsection (b); and
(C) *Unexplained shortage* — In the case of an unexplained shortage of bottled distilled spirits.
(2) **Proof of loss** — In any case in which distilled spirits are lost or destroyed, whether by theft or otherwise, the Secretary may require the proprietor of the distilled spirits plant or other person liable for the tax to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the burden shall be upon the proprietor of the distilled spirits plant or other person responsible for the distilled spirits tax to establish to the satisfaction of the Secretary that such loss did not occur as the result of connivance, collusion, fraud, or negligence on the part of the proprietor of the distilled spirits plant, owner, consignor, consignee, bailee, or carrier, or the employees or agents of any of them.
(3) **Refund of tax** — In any case where the tax would not be collectible by virtue of paragraph (1), but such tax has been paid, the Secretary shall refund such tax.
(4) **Limitations** — Except as provided in paragraph (5), no tax
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5008
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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 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. § 5608
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