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26 U.S.C. § 5686 — Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

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

26 U.S.C. § 5686 — Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

**(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.

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Stable record: federal_law:legal_authorities:record_usc_b7d2e819604b6bd96802efd3
Source file: Laws/federal/codes/united-states-code/title-26/section-5686-penalty-for-having-possessing-or-using-liquor-or-property-intended-to-be--ad57290488.md
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Source location: Title 26, Chapter 51, § 5686; chapter-051-distilled-spirits-wines-and-beer.md

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**(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.

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

26 U.S.C. § 5687 — Penalty for offenses not specifically covered

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

26 U.S.C. § 5686 — Penalty for having, possessing, or using

Page 3252 TITLE 26—INTERNAL REVENUE CODE § 5685 and (6) as (4) and (5), respectively. Former subsec. (c) redesignated (b). Pub. L. 97–34, § 722(a)(3), substituted ‘‘6660’’ for ‘‘6659’’ in heading and text. Subsec. (d). Pub. L. 97–34, § 724(b)(4), redesignated sub- sec. (d) as (c). 1969—Subsec. (d)(2). Pub. L. 91–172 inserted ‘‘or pay tax’’ after ‘‘tax return’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1989 AMENDMENT Amendment by Pub. L. 101–239 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7721(d) of Pub. L. 101–239, set out as a note under section 461 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 714(h)(1) of Pub. L. 98–369 ef- fective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title. Amendment by section 722(a)(5) of Pub. L. 98–369 ef- fective as if included in the provisions of the Technical Corrections Act of 1984, Pub. L. 97–448, to which such amendment relates, see section 722(a)(6) of Pub. L. 98–369, set out as a note under section 172 of this title. EFFECTIVE DATE OF 1981 AMENDMENT Pub. L. 97–34, title VII, § 722(a)(4), Aug. 13, 1981, 95 Stat. 342, provided that: ‘‘The amendments made by this subsection [enacting section 6659 of this title and amending this section and section 5761 of this title] shall apply to returns filed after December 31, 1981.’’ Amendment by section 724(b)(4) of Pub. L. 97–34 appli- cable to returns filed after Aug. 13, 1981, see section 724(c) of Pub. L. 97–34, set out as a note under section 6656 of this title. EFFECTIVE D

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