§ 5601. Criminal penalties

1,649 words·~7 min read·/usc/title-26/section-5601

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(a)Offenses Any person who—

(1)Unregistered stills has in his possession or custody, or under his control, any still or distilling apparatus set up which is not registered, as required by section 5179(a); or

(2)Failure to file application engages in the business of a distiller or processor without having filed application for and received notice of registration, as required by section 5171(c); or

(3)False or fraudulent application engages, or intends to engage, in the business of distiller, warehouseman, or processor of distilled spirits, and files a false or fraudulent application under section 5171; or

(4)Failure or refusal of distiller, warehouseman, or processor to give bond carries on the business of a distiller, warehouseman, or processor without having given bond as required by law; or

(5)False, forged, or fraudulent bond engages, or intends to engage, in the business of distiller, warehouseman, or processor of distilled spirits, and gives any false, forged, or fraudulent bond, under subchapter B; or

(6)Distilling on prohibited premises uses, or possesses with intent to use, any still, boiler, or other utensil for the purpose of producing distilled spirits, or aids or assists therein, or causes or procures the same to be done, in any dwelling house, or in any shed, yard, or inclosure connected with such dwelling house (except as authorized under section 5178(a)(1)(C)), or on board any vessel or boat, or on any premises where beer or wine is made or produced, or where liquors of any description are retailed, or on premises where any other business is carried on (except when authorized under section 5178(b)); or

(7)Unlawful production, removal, or use of material fit for production of distilled spirits except as otherwise provided in this chapter, makes or ferments mash, wort, or wash, fit for distillation or for the production of distilled spirits, in any building or on any premises other than the designated premises of a distilled spirits plant lawfully qualified to produce distilled spirits, or removes, without authorization by the Secretary, any mash, wort, or wash, so made or fermented, from the designated premises of such lawfully qualified plant before being distilled; or

(8)Unlawful production of distilled spirits not being a distiller authorized by law to produce distilled spirits, produces distilled spirits by distillation or any other process from any mash, wort, wash, or other material; or

(9)Unauthorized use of distilled spirits in manufacturing processes except as otherwise provided in this chapter, uses distilled spirits in any process of manufacture unless such spirits—

(A)have been produced in the United States by a distiller authorized by law to produce distilled spirits and withdrawn in compliance with law; or

(B)have been imported (or otherwise brought into the United States) and withdrawn in compliance with law; or

(10)Unlawful processing engages in or carries on the business of a processor—

(A)with intent to defraud the United States of any tax on the distilled spirits processed by him; or

(B)with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits; or

(11)Unlawful purchase, receipt, or processing of distilled spirits purchases, receives, or processes any distilled spirits, knowing or having reasonable grounds to believe that any tax due on such spirits has not been paid or determined as required by law; or

(12)Unlawful removal or concealment of distilled spirits removes, other than as authorized by law, any distilled spirits on which the tax has not been paid or determined, from the place of manufacture or storage, or from any instrument of transportation, or conceals spirits so removed; or

(13)Creation of fictitious proof adds, or causes to be added, any ingredient or substance (other than ingredients or substances authorized by law to be added) to any distilled spirits before the tax is paid thereon, or determined as provided by law, for the purpose of creating fictitious proof; or

(14)Distilling after notice of suspension after the time fixed in the notice given under section 5221(a) to suspend operations as a distiller, carries on the business of a distiller on the premises covered by the notice of suspension, or has mash, wort, or beer on such premises, or on any premises connected therewith, or has in his possession or under his control any mash, wort, or beer, with intent to distill the same on such premises; or

(15)Unauthorized withdrawal, use, sale, or distribution of distilled spirits for fuel use withdraws, uses, sells, or otherwise disposes of distilled spirits produced under section 5181 for other than fuel use;

shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.

(b)Presumptions Whenever on trial for violation of subsection (a)(4) the defendant is shown to have been at the site or place where, and at the time when, the business of a distiller or processor was so engaged in or carried on, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without jury).

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1398; amended Pub. L. 94–455, title XIX, §§ 1905(a)(22), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 96–39, title VIII, § 807(a)(52), July 26, 1979, 93 Stat. 288; Pub. L. 96–223, title II, § 232(e)(2)(A), Apr. 2, 1980, 94 Stat. 280; Pub. L. 115–141, div. U, title IV, § 401(a)(248), Mar. 23, 2018, 132 Stat. 1196.)

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