§ 5602. Penalty for tax fraud by distiller
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Whenever any person engaged in or carrying on the business of a distiller defrauds, attempts to defraud, or engages in such business with intent to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1400.)
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- Pub. L. 85–859, title II, § 201
- 72 Stat. 1400
- act Aug. 16, 1954, ch. 736
- 68A Stat. 863
- Pub. L. 85–859
- 68A Stat. 684
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§ 5602
Penalty for tax fraud by distiller
IRM×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1400
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 863
Pub. L.Pub. L. 85–859
Cites 6 · showing 5Cited by 1 across 1 source