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26 U.S.C. § 5687 — Penalty for offenses not specifically covered
Federal law — U.S. Code and appendices · legal_authorities
Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
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Stable record: federal_law:legal_authorities:record_usc_b0bcc714cb94f88eeb9c4779
Source file: Laws/federal/codes/united-states-code/title-26/section-5687-penalty-for-offenses-not-specifically-covered--eaa901264b.md
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Source location: Title 26, Chapter 51, § 5687; chapter-051-distilled-spirits-wines-and-beer.md
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Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found.
**(b) Exceptions** Subsection (a) shall not apply in the case of—
(1) distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or
(2) distilled spirits returned to bonded premises in accordance with the provisions of section 5215.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5612
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Unmarked or unbranded casks or packages** All distilled spirits found in any cask or package required by this chapter or any regulation issued pursuant thereto to bear a mark, brand, or identification, which cask or package is not marked, branded, or identified in compliance with this chapter and regulations issued pursuant thereto, shall be forfeited to the United States.
**(b) Containers without closures** All distilled spirits found in any container which is required by this chapter to bear a closure or other device and which does not bear a closure or other device in compliance with this chapter shall be forfeited to the United States.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5613
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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
**(a) Failure to pay tax** Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
**(b) Applicability of section 6665** The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
**(c) Cross references**
(1) For provisions relating to interest in the case of taxes not paid when due, see section 6601.
(2) For penalty for failure to file tax return or pay tax, see section 6651.
(3) For additional penalties for failure to pay tax, see section 6653.
(4) For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
(5) For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
(6) For penalty for willful failure to file return, supply information, or pay tax, see section 7203.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5684
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
**(b) Cross reference** For seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5686
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Federal law — U.S. Code and appendices · legal_authorities
Page 3253
TITLE 26—INTERNAL REVENUE CODE
§ 5688
pursuant thereto, or which has been so used, and
every person so having or possessing or using
such liquor or property, shall be fined not more
than $5,000, or imprisoned not more than 1 year,
or both.
(b) Cross reference
For seizure and forfeiture of liquor and property
had, possessed, or used in violation of subsection
(a), see section 7302.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1411.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5686, act Aug. 16, 1954, ch. 736, 68A
Stat. 700, consisted in subsecs. (b) and (c) of provisions
similar to those comprising this section, prior to the
general revision of this chapter by Pub. L. 85–859.
Prior section 5686(a) related to offenses as to oper-
ation of industrial alcohol or denaturing plants or un-
lawful withdrawal of taxable alcohol. See section 5687
of this title.
§ 5687. Penalty for offenses not specifically cov-
ered
Whoever violates any provision of this chapter
or regulations issued pursuant thereto, for
which a specific criminal penalty is not pre-
scribed by this chapter, 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. 1412.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5687, act Aug. 16, 1954, ch. 736, 68A
Stat. 700, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
Prior section 5687 also related to forfeitures applica-
ble to distillers, rectifiers, and wholesale liquor dealers
for offenses not specifically covered. See sections 7301
and 7302 of this title.
Provisions similar to those comprising this sec
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5687
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.