26 U.S.C. § 5674 — Penalty for unlawful production or re-

Page 3249 TITLE 26—INTERNAL REVENUE CODE [§ 5676 prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 2005—Pub. L. 109–59 struck out ‘‘or 5091’’ after ‘‘sec- tion 5051’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 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. § 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal rev- enue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto 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. 1408.) Editorial Notes PRIOR PROVISIONS A prior section 5672, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. § 5673. Forfeiture for flagrant and willful re- moval of beer without taxpayment For flagrant and willful removal of taxable beer for consumption or sale, with intent to de- fraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such re- moval, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408.) Editorial Notes PRIOR PROVISIONS A prior section 5673, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. § 5674. Penalty for unlawful production or re- moval of beer (a) Unlawful production Any person who brews beer or produces beer shall be fined not more than $1,000, or impris- oned not more than 1 year, or both, unless such beer is brewed or produced in a brewery quali- fied under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use). (b) Unlawful removal Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 95–458, § 2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.) Editorial Notes PRIOR PROVISIONS A prior section 5674, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1978—Pub. L. 95–458 substituted ‘‘production or re- moval’’ for ‘‘removal’’ in section catchline, redesig- nated existing provision as subsec. (b), and added sub- sec. (a). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95–458, set out as a note under section 5042 of this title. § 5675. Penalty for intentional removal or deface- ment of brewer’s marks and brands Every person other than the owner, or his agent authorized so to do, who intentionally re- moves or defaces any mark, brand, or label re- quired by section 5412 and regulations issued pursuant thereto shall be liable to a penalty of $50 for each barrel or other container from which such mark, brand, or label is so removed or defaced. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408.) Editorial Notes PRIOR PROVISIONS A prior section 5675, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. [§ 5676. Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822] Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408, set out the penalties for selling, re- moving, or receiving beer without a proper stamp or de- vice, withdrawing beer from an improperly stamped container or without destroying the stamp, and coun- terfeiting stamps or devices or trafficking in used stamps or devices, and provided for the forfeiture of unstamped containers, and the penalties for removal or defacement of stamps, devices, or labels. A prior section 5676, act Aug. 16, 1954, ch. 736, 68A Stat. 697, consisted of provisions similar to those com-