Title 26Part

Part I—Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products

Contents

  1. § 5601. Criminal penalties
  2. § 5602. Penalty for tax fraud by distiller
  3. § 5603. Penalty relating to records, returns, and reports
  4. § 5604. Penalties relating to marks, brands, and containers
  5. § 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
  6. § 5606. Penalty relating to containers of distilled spirits
  7. § 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
  8. § 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
  9. § 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
  10. § 5610. Disposal of forfeited equipment and material for distilling
  11. § 5611. Release of distillery before judgment
  12. § 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
  13. § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
  14. § 5614. Burden of proof in cases of seizure of spirits
  15. § 5615. Property subject to forfeiture