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PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

  • § 5601. Criminal penalties
  • § 5602. Penalty for tax fraud by distiller
  • § 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
  • § 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
  • § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
  • § 5614. Burden of proof in cases of seizure of spirits
  • § 5615. Property subject to forfeiture

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