Internal Revenue Code · 26 U.S.C.

§ 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 5607

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: 4 subsections · 241 words · about 1 min to read
Cross-references: cites 3; cited by 1 Code section and 0 other regulations

Any person who—

¶(1) uses denatured distilled spirits withdrawn free of tax under section 5214(a)(1) in the manufacture of any medicinal preparation or flavoring extract in violation of the provisions of section 5273(b)(1) or knowingly sells, or offers for sale, any such medicinal preparation or flavoring extract in violation of section 5273(b)(2); or

¶(2) knowingly withdraws any denatured distilled 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¶(3) knowingly sells any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or any articles containing such denatured distilled spirits, for beverage purposes; or

¶(4) recovers or attempts to recover by redistillation or by any other process or means (except as authorized in section 5223 or in section 5273(c)) any distilled spirits from any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or from any articles manufactured therefrom, or knowingly uses, sells, conceals, or otherwise disposes of distilled spirits so recovered or redistilled;

shall be fined not more than $10,000, or imprisoned 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.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 3 other sections

Cited by 1 Code section

§ 5273(e)(1) Sale, use, and recovery of denatured distilled spirits

Amendment history

From the source credit and the official notes, newest first.

September 2, 1958Added by Pub. L. 85–859

Where it sits in the Code

Nearby sections

§ 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
§ 5610 Disposal of forfeited equipment and material for distilling
§ 5611 Release of distillery before judgment

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.