Internal Revenue Code · 26 U.S.C.
§ 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
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. § 5686
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
- 2 subsections · 100 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
For seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1411.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
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 IV PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
Nearby sections
- § 5682 Penalty for breaking locks or gaining access
- § 5683 Penalty and forfeiture for removal of liquors under improper brands
- § 5684 Penalties relating to the payment and collection of liquor taxes
- § 5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- § 5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- § 5687 Penalty for offenses not specifically covered
- § 5688 Disposition and release of seized property
- § 5689 Repealed
- § 5690 Definition of the term “person”
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 5686, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted in subsecs. (b) and (c) of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Prior section 5686(a) related to offenses as to operation of industrial alcohol or denaturing plants or unlawful withdrawal of taxable alcohol. See section 5687 of this title.