Internal Revenue Code · 26 U.S.C.
§ 5687. Penalty for offenses not specifically covered
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. § 5687
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
- 57 words · about 1 min to read
- Cross-references
- cites 0; cited by 4 Code sections and 0 other regulations
Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1412.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 4 Code sections
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
- § 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- § 5689 Repealed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 5687, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Prior section 5687 also related to forfeitures applicable to distillers, rectifiers, and wholesale liquor dealers for offenses not specifically covered. See sections 7301 and 7302 of this title.
Provisions similar to those comprising this section were contained in prior sections 5602, 5608(c), 5612 to 5619, 5627, 5628, 5630, 5631, 5643, 5684(a) and 5686(a), act Aug. 16, 1954, ch. 736, 68A Stat. 683, 685, 686, 689, 692, 693, 699, 700, prior to the general revision of this chapter by Pub. L. 85–859.