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

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-