26 U.S.C. § 5605 — Penalty relating to return of materials

Page 3242 TITLE 26—INTERNAL REVENUE CODE § 5605 as so redesignated, struck out all references to stamps, and struck out former pars. (4) to (11), (13) to (15), and (19), which had consisted of additional provisions con- cerning penalties relating to stamps, marks, brands and containers. Subsec. (b). Pub. L. 98–369, § 454(c)(11)(A), in amending subsec. (b) generally, substituted provisions relating to cross references for provisions relating to officers au- thorized to enforce this section. 1979—Subsec. (a)(1). Pub. L. 96–39, § 807(a)(53)(A), sub- stituted ‘‘section 5205(a)(1)’’ for ‘‘section 5205(a)(2)’’. Subsec. (a)(2). Pub. L. 96–39, § 807(a)(53)(B), substituted ‘‘section 5205(a)(1)’’ for ‘‘section 5205(a)(1) or (2)’’ and ‘‘section 5205(a)(2)’’ for ‘‘section 5205(a)(3)’’. Subsec. (a)(3). Pub. L. 96–39, § 807(a)(53)(C), substituted ‘‘section 5205(f)’’ for ‘‘section 5205(g)’’. Subsec. (a)(6). Pub. L. 96–39, § 807(a)(53)(D), sub- stituted ‘‘section 5205(a)(2)’’ for ‘‘section 5205(a)(3)’’. Subsec. (a)(13). Pub. L. 96–39, § 807(a)(53)(E), sub- stituted ‘‘section 5205(a)’’ for ‘‘section 5205(a)(2) and (3)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effec- tive Date note under section 5101 of this title. 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. § 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recov- ered Any person who willfully violates any provi- sion of section 5291(a), or of any regulation issued pursuant thereto, and any officer, direc- tor, 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. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.) Editorial Notes PRIOR PROVISIONS A prior section 5605, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for improper approval of distiller’s bond, prior to the general revision of this chapter by Pub. L. 85–859. See section 7214 of this title. Provisions similar to those comprising this section were contained in prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, prior to the general revision of this chapter by Pub. L. 85–859. § 5606. Penalty relating to containers of distilled spirits Whoever violates any provision of section 5301, or of any regulation issued pursuant thereto, or the terms or conditions of any permit issued pursuant to the authorization contained in such section, and any officer, director, or agent of any corporation who knowingly participates in such violation, shall, upon conviction, 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. 1402.) Editorial Notes PRIOR PROVISIONS A prior section 5606, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty and forfeiture for distilling without giving bond, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5601(a)(4), 5602, and 5615(3) of this title. Provisions similar to those comprising this section were contained in prior section 5641, act Aug. 16, 1954, ch. 736, 68A Stat. 692, prior to the general revision of this chapter by Pub. L. 85–859. § 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured dis- tilled spirits, or articles Any person who— (1) uses denatured distilled spirits with- drawn free of tax under section 5214(a)(1) in the manufacture of any medicinal preparation or flavoring extract in violation of the provi- sions of section 5273(b)(1) or knowingly sells, or offers for sale, any such medicinal prepara- tion or flavoring extract in violation of sec- tion 5273(b)(2); or (2) knowingly withdraws any denatured dis- tilled spirits free of tax under section 5214(a)(1) for beverage purposes; or (3) knowingly sells any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or any articles containing such de- natured distilled spirits, for beverage pur- poses; or (4) recovers or attempts to recover by redis- tillation or by any other process or means (ex- cept as authorized in section 5223 or in section 5273(c)) any distilled spirits from any dena- tured distilled spirits withdrawn free of tax under section 5214(a)(1), or from any articles manufactured therefrom, or knowingly uses, sells, conceals, or otherwise disposes of dis- tilled spirits so recovered or redistilled; shall be fined not more than $10,000, or impris- oned not more than 5 years, or both, for each such offense; and all personal property used in connection with his business, together with the buildings and ground constituting the premises on which such unlawful acts are performed or permitted to be performed shall be forfeited to the United States. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.) Editorial Notes PRIOR PROVISIONS A prior section 5607, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for distilling on prohibited premises, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5505(i) and 5601(a)(6) of this title. Provisions similar to those comprising this section were contained in prior section 5647, act Aug. 16, 1954, ch. 736, 68A Stat. 693, prior to the general revision of this chapter by Pub. L. 85–859. § 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful re- landing (a) Fraudulent claim for drawback Every person who fraudulently claims, or seeks, or obtains an allowance of drawback on