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26 U.S.C. § 5609 — Destruction of unregistered stills, distilling apparatus, equipment, and materials

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

26 U.S.C. § 5609 — Destruction of unregistered stills, distilling apparatus, equipment, and materials

**(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.

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Stable record: federal_law:legal_authorities:record_usc_da42708e9a7fe078064762af
Source file: Laws/federal/codes/united-states-code/title-26/section-5609-destruction-of-unregistered-stills-distilling-apparatus-equipment-and-ma--ce2932485f.md
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Source location: Title 26, Chapter 51, § 5609; chapter-051-distilled-spirits-wines-and-beer.md

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

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

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

26 U.S.C. § 5615 — Property subject to forfeiture

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

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

26 U.S.C. § 5609 — Destruction of unregistered stills, dis-

Page 3243 TITLE 26—INTERNAL REVENUE CODE § 5610 any distilled spirits, or fraudulently claims any greater allowance or drawback than the tax ac- tually 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 collec- tion or fraudulent attempts to collect any draw- back 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 ves- sel 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 mas- ter or owner be had or otherwise, and pro- ceedings 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 pro- visions of this chapter, or who receives such re- landed 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 re- landed 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. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1403;

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