Internal Revenue Code · 26 U.S.C.
§ 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
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. § 5671
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
- Last amended
- August 10, 2005 by Pub. L. 109–59
- Amendments
- 1 dated changes in the source credit
- Length
- 113 words · about 1 min to read
- Cross-references
- cites 2; cited by 0 Code sections and 0 other regulations
Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 109–59, title XI, § 11125(b)(18), Aug. 10, 2005, 119 Stat. 1956.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 109–59
- 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 III PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
Nearby sections
- § 5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- § 5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns
- § 5673 Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674 Penalty for unlawful production or removal of beer
- § 5675 Penalty for intentional removal or defacement of brewer’s marks and brands
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 5671, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising 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 “section 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.