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 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 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 section were contained in prior sections 5602, 5608(c), 5612 to 5619, 5627, 5628, 5630, 5631, 5643, 5684(a) and 5686(a), act Aug. 16, 1954, ch. 736, 68A Stat. 683, 685, 686, 689, 692, 693, 699, 700, prior to the general revision of this chapter by Pub. L. 85–859. § 5688. Disposition and release of seized property (a) Forfeiture (1) Delivery All distilled spirits, wines, and beer for- feited, summarily or by order of court, under any law of the United States, shall be deliv- ered to the Administrator of General Services to be disposed of as hereinafter provided. (2) Disposal The Administrator of General Services shall dispose of all distilled spirits, wines, and beer which have been delivered to him pursuant to paragraph (1)— (A) by delivery to such Government agen- cies as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal, scientific, or mechanical purposes, or for any other official purpose for which appro- priated funds may be expended by a Govern- ment agency; or (B) by gifts to such eleemosynary institu- tions as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal purposes; or (C) by destruction. (3) Limitation on disposal Except as otherwise provided by law, no dis- tilled spirits, wines, or beer which have been seized under any law of the United States may be disposed of in any manner whatsoever ex- cept after forfeiture and as provided in this subsection. (4) Regulations The Administrator of General Services is au- thorized to make all rules and regulations nec- essary to carry out the provisions of this sub- section. (5) Remission or mitigation of forfeitures Nothing in this section shall affect the au- thority of the Secretary, under the customs or internal revenue laws, to remit or mitigate the forfeiture, or alleged forfeiture, of such distilled spirits, wines, or beer, or the author- ity of the Secretary, to compromise any civil or criminal case in respect of such distilled spirits, wines, or beer prior to commencement of suit thereon, or the authority of the Sec- retary to compromise any claim under the customs laws in respect to such distilled spir- its, wines, or beer. (b) Distraint or judicial process Except as provided in section 5243, all distilled spirits sold by order of court, or under process of distraint, shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon, pursuant to the applicable provisions of this chapter and in accordance with regulations to be prescribed by the Secretary. (c) Release of seized vessels or vehicles by courts Notwithstanding any provisions of law relat- ing to the return on bond of any vessel or vehi- cle seized for the violation of any law of the United States, the court having jurisdiction of the subject matter may, in its discretion and upon good cause shown by the United States, refuse to order such return of any such vessel or vehicle to the claimant thereof. As used in this subsection, the word ‘‘vessel’’ includes every de- scription of watercraft used, or capable of being used, as a means of transportation in water or in water and air; and the word ‘‘vehicle’’ includes every animal and description of carriage or other contrivance used, or capable of being used, as a means of transportation on land or through the air. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1412; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5688, act Aug. 16, 1954, ch. 736, 68A Stat. 701, consisted of provisions similar to those com-