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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors · § 5604

§ 5604. Penalties relating to marks, brands, and containers

746 words·~3 min read·/usc/title-26/section-5604

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)In general Any person who shall—
(1)transport, possess, buy, sell, or transfer any distilled spirits unless the immediate container bears the type of closure or other device required by section 5301(d),
(2)with intent to defraud the United States, empty a container bearing the closure or other device required by section 5301(d) without breaking such closure or other device,
(3)empty, or cause to be emptied, any distilled spirits from an immediate container bearing any mark or brand required by law without effacing and obliterating such mark or brand as required by section 5206(d),
(4)place any distilled spirits in any bottle, or reuse any bottle for the purpose of containing distilled spirits, which has once been filled and fitted with a closure or other device under the provisions of this chapter, without removing and destroying such closure or other device,
(5)willfully and unlawfully remove, change, or deface any mark, brand, label, or seal affixed to any case of distilled spirits, or to any bottle contained therein,
(6)with intent to defraud the United States, purchase, sell, receive with intent to transport, or transport any empty cask or package having thereon any mark or brand required by law to be affixed to any cask or package containing distilled spirits, or
(7)change or alter any mark or brand on any cask or package containing distilled spirits, or put into any cask or package spirits of greater strength than is indicated by the inspection mark thereon, or fraudulently use any cask or package having any inspection mark thereon, for the purpose of selling other spirits, or spirits of quantity or quality different from the spirits previously inspected,
shall be fined not more than $10,000 or imprisoned not more than 5 years, or both, for each such offense.
(b)Cross references For provisions relating to the authority of internal revenue officers to enforce provisions of this section, see sections 5203, 5557, and 7608.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1401; amended Pub. L. 96–39, title VIII, § 807(a)(53), July 26, 1979, 93 Stat. 289; Pub. L. 98–369, div. A, title IV, § 454(c)(11)(A), July 18, 1984, 98 Stat. 821.)
Connections13 cite this · traces to 2
20 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1401
  • Pub. L. 96–39, title VIII, § 807(a)(53)
  • 93 Stat. 289
  • Pub. L. 98–369, div. A, title IV, § 454(c)(11)(A)
  • 98 Stat. 821
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 684
  • Pub. L. 85–859
  • 68A Stat. 602
  • Pub. L. 98–369, § 454(c)(11)(A)
  • Pub. L. 96–39, § 807(a)(53)(A)
  • Pub. L. 96–39, § 807(a)(53)(B)
  • Pub. L. 96–39, § 807(a)(53)(C)
  • Pub. L. 96–39, § 807(a)(53)(D)
  • Pub. L. 96–39, § 807(a)(53)(E)
  • Pub. L. 98–369
  • section 456(b) of Pub. L. 98–369
  • Pub. L. 96–39
  • section 810 of Pub. L. 96–39
Citation graph
cites case law
§ 5604
Penalties relating to marks, brands, and containers
IRM×7
U.S.C.×4
Stat.×2
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1401
Pub. L.Pub. L. 96–39, title VIII, § 807(a)(53)
Stat.93 Stat. 289
Pub. L.Pub. L. 98–369, div. A, title IV, § 454(c)(11)(A)
Cites 22 · showing 7Cited by 13 across 3 sources
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