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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 · § 5605

§ 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

141 words·~1 min read·/usc/title-26/section-5605

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Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.)
Connections2 cite this · traces to 1
6 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1402
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 684
  • Pub. L. 85–859
  • 68A Stat. 685
Citation graph
cites case law
§ 5605
Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
IRM×1
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1402
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 684
Pub. L.Pub. L. 85–859
Cites 7 · showing 6Cited by 2 across 2 sources
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