Internal Revenue Code · 26 U.S.C.
§ 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5605
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Length
- 63 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, 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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors
- Part I PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
Nearby sections
- § 5601 Criminal penalties
- § 5602 Penalty for tax fraud by distiller
- § 5603 Penalty relating to records, returns, and reports
- § 5604 Penalties relating to marks, brands, and containers
- § 5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606 Penalty relating to containers of distilled spirits
- § 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.