Internal Revenue Code · 26 U.S.C.
§ 5674. Penalty for unlawful production or removal of beer
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. § 5674
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
- October 14, 1978 by Pub. L. 95–458
- Amendments
- 1 dated changes in the source credit
- Length
- 2 subsections · 138 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 95–458
- 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
- § 5676 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 5674, 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
1978—Pub. L. 95–458 substituted “production or removal” for “removal” in section catchline, redesignated existing provision as subsec. (b), and added subsec. (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.