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26 U.S.C. § 5674 — Penalty for unlawful production or removal of beer
Federal law — U.S. Code and appendices · legal_authorities
**(a) Unlawful production** Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).
**(b) Unlawful removal** Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
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Source location: Title 26, Chapter 51, § 5674; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Unlawful production** Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).
**(b) Unlawful removal** Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax-free production**
(1) **Cider** — Subject to regulations prescribed by the Secretary, the noneffervescent product of the normal alcoholic fermentation of apple juice only, which is produced at a place other than a bonded wine cellar and without the use of preservative methods or materials, and which is sold or offered for sale as cider and not as wine or as a substitute for wine, shall not be subject to tax as wine nor to the provisions of subchapter F.
(2) **Wine for personal or family use** — Subject to regulations prescribed by the Secretary—
(A) *Exemption* — Any adult may, without payment of tax, produce wine for personal or family use and not for sale.
(B) *Limitation* — The aggregate amount of wine exempt from tax under this paragraph with respect to any household shall not exceed—
(i) 200 gallons per calendar year if there are 2 or more adults in such household, or
(ii) 100 gallons per calendar year if there is only 1 adult in such household.
(C) *Adults* — For purposes of this paragraph, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which wine may be sold to individuals, whichever is greater.
(3) **Experimental wine** — Subject to regulations prescribed by the Secretary, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, and store wine, without payment of tax, for experimental or research use but not for consumption (other than organoleptical tests) or sale, and may receive such wine spirits without payment of tax as may be necessary for such production.
**(b) Cross references**
(1) For provisions relating to exemption of t
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Federal law — U.S. Code and appendices · legal_authorities
Page 3249
TITLE 26—INTERNAL REVENUE CODE
[§ 5676
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
AMENDMENTS
2005—Pub. L. 109–59 struck out ‘‘or 5091’’ after ‘‘sec-
tion 5051’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109–59 effective July 1, 2008,
but inapplicable to taxes imposed for periods before
such date, see section 11125(c) of Pub. L. 109–59, set out
as a note under section 5002 of this title.
EFFECTIVE DATE
Section effective July 1, 1959, see section 210(a)(1) of
Pub. L. 85–859, set out as a note under section 5001 of
this title.
§ 5672. Penalty for failure of brewer to comply
with requirements and to keep records and
file returns
Every brewer who, otherwise than with intent
to defraud the United States, fails or refuses to
keep the records and file the returns required by
section 5415 and regulations issued pursuant
thereto, or refuses to permit any internal rev-
enue officer to inspect his records in the manner
provided, or violates any of the provisions of
subchapter G or regulations issued pursuant
thereto 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. 1408.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5672, act Aug. 16, 1954, ch. 736, 68A
Stat. 696, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
§ 5673. Forfeiture for flagrant and willful re-
moval of beer without taxpayment
For flagrant and willful removal of taxable
beer for consumption or sale, with intent to de-
fraud the United States of the tax thereon, all
the righ
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