26 U.S.C. § 5684 — Penalties relating to the payment and col-

Page 3251 TITLE 26—INTERNAL REVENUE CODE § 5684 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2018 AMENDMENT Pub. L. 115–141, div. U, title I, § 108(b), Mar. 23, 2018, 132 Stat. 1171, provided that: ‘‘The amendment made by this section [amending this section] shall take effect as if included in section 11125 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Leg- acy for Users [Pub. L. 109–59].’’ EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title XIV, § 1415(c), Aug. 5, 1997, 111 Stat. 1047, provided that: ‘‘The amendments made by this section [amending this section and repealing sec- tion 5115 of this title] shall take effect on the date of the enactment of this Act [Aug. 5, 1997].’’ 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. 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. § 5682. Penalty for breaking locks or gaining ac- cess Every person, who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any room, building, tank, vessel, or apparatus, by any authorized internal revenue officer or any approved lock or seal placed thereon by a distilled spirits plant proprietor, or who opens said lock, seal, room, building, tank, vessel, or apparatus, or in any manner gains ac- cess to the contents therein, in the absence of the proper officer, or otherwise than as author- ized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 96–39, title VIII, § 807(a)(59), July 26, 1979, 93 Stat. 290.) Editorial Notes PRIOR PROVISIONS A prior section 5682, act Aug. 16, 1954, ch. 736, 68A Stat. 698, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1979—Pub. L. 96–39 expanded penalty provisions to in- clude persons tampering with locks or seals affixed by distilled spirits plant proprietors. Statutory Notes and Related Subsidiaries 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. § 5683. Penalty and forfeiture for removal of liq- uors under improper brands Whenever any person ships, transports, or re- moves any distilled spirits, wines, or beer, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the casks or packages con- taining the same, or causes such act to be done, he shall be fined not more than $1,000, or impris- oned not more than 1 year, or both, and shall forfeit such distilled spirits, wines, or beer, and casks or packages. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410.) Editorial Notes PRIOR PROVISIONS A prior section 5683, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. § 5684. Penalties relating to the payment and col- lection of liquor taxes (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. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 91–172, title IX, § 943(c)(4), Dec. 30, 1969, 83 Stat. 728; Pub. L. 97–34, title VII, §§ 722(a)(3), 724(b)(4), Aug. 13, 1981, 95 Stat. 342, 345; Pub. L. 98–369, div. A, title VII, §§ 714(h)(1), 722(a)(5), July 18, 1984, 98 Stat. 962, 973; Pub. L. 101–239, title VII, § 7721(c)(3), Dec. 19, 1989, 103 Stat. 2399.) Editorial Notes PRIOR PROVISIONS A prior section 5684, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title and criminal and civil penalties of subtitle F of this title. AMENDMENTS 1989—Subsec. (b). Pub. L. 101–239 substituted ‘‘6665’’ for ‘‘6662’’ in heading and ‘‘6665(a)’’ for ‘‘6662(a)’’ in text. 1984—Subsec. (b). Pub. L. 98–369, § 714(h)(1), sub- stituted in heading ‘‘6662’’ for ‘‘6660’’ and in text ‘‘6662(a)’’ for ‘‘6660(a)’’. Pub. L. 98–369, § 722(a)(5), substituted ‘‘subsection (a)’’ for ‘‘subsections (a) and (b)’’. 1981—Subsec. (b). Pub. L. 97–34, § 724(b)(4)(A), redesig- nated subsec. (c) as (b). Former subsec. (b), which re- lated to penalties for failure to make deposit of taxes, was struck out. Subsec. (c). Pub. L. 97–34, § 724(b)(4), redesignated sub- sec. (d) as (c), added par. (4), and redesignated pars. (5) 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 DATE OF 1969 AMENDMENT Amendment by Pub. L. 91–172 applicable with respect to tax returns the date prescribed by law for filing of which is after Dec. 31, 1969, see section 943(d) of Pub. L. 91–172, set out as a note under section 6651 of this title. § 5685. Penalty and forfeiture relating to posses- sion of devices for emitting gas, smoke, etc., explosives and firearms, when violating liq- uor laws (a) Penalty for possession of devices for emitting gas, smoke, etc. Whoever, when violating any law of the United States, or of any possession of the United States, or of the District of Columbia, in regard to the manufacture, taxation, or transportation of or traffic in distilled spirits, wines, or beer, or when aiding in any such violation, has in his possession or in his control any device capable of causing emission of gas, smoke, or fumes, and which may be used for the purpose of hindering, delaying, or preventing pursuit or capture, any explosive, or any firearm (as defined in section 5845), except a machine gun, or a shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length, shall be fined not more than $5,000, or imprisoned not more than 10 years, or both, and all persons engaged in any such viola- tion or in aiding in any such violation shall be held to be in possession or control of such de- vice, firearm, or explosive. (b) Penalty for possession of machine gun, etc. Whoever, when violating any such law, has in his possession or in his control a machine gun, or any shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a bar- rel or barrels less than 16 inches in length, shall be imprisoned not more than 20 years; and all persons engaged in any such violation or in aid- ing in any such violation shall be held to be in possession and control of such machine gun, shotgun, or rifle. (c) Forfeiture of firearms, devices, etc. Every such firearm or device for emitting gas, smoke, or fumes, and every such explosive, ma- chine gun, shotgun, or rifle, in the possession or control of any person when violating any such law, shall be seized and shall be forfeited and disposed of in the manner provided by section 5872. (d) Definition of machine gun As used in this section the term ‘‘machine gun’’ means a machine gun as defined in section 5845(b). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1411; amended Pub. L. 86–478, § 4, June 1, 1960, 74 Stat. 150; Pub. L. 94–455, title XIX, § 1905(a)(23), (c)(6), Oct. 4, 1976, 90 Stat. 1821, 1823.) Editorial Notes PRIOR PROVISIONS A prior section 5685, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Subsec. (a). Pub. L. 94–455, § 1905(a)(23)(A), (c)(6), struck out ‘‘Territory or’’ after ‘‘United States, or of any’’ and substituted ‘‘section 5845’’ for ‘‘section 5848’’. Subsec. (c). Pub. L. 94–455, § 1905(a)(23)(B), substituted ‘‘section 5872’’ for ‘‘section 5862’’. Subsec. (d). Pub. L. 94–455, § 1905(a)(23)(C), substituted ‘‘means a machinegun as defined in section 5845(b)’’ for ‘‘means any weapon which shoots, or is designed to shoot, automatically or semiautomatically, more than one shot, without manual reloading, by a single func- tion of the trigger’’. 1960—Subsecs. (a), (b). Pub. L. 86–478 substituted ‘‘shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length’’ for ‘‘shotgun or rifle having a bar- rel or barrels less than 18 inches in length’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title. EFFECTIVE DATE OF 1960 AMENDMENT Amendment by Pub. L. 86–478 effective on first day of first month which begins more than 10 days after June 1, 1960, see section 5 of Pub. L. 86–478, June 1, 1960, 74 Stat. 150. § 5686. Penalty for having, possessing, or using liquor or property intended to be used in vio- lating provisions of this chapter (a) General It shall be unlawful to have or possess any liq- uor or property intended for use in violating any provision of this chapter or regulations issued