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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 · § 5607

§ 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

308 words·~1 min read·/usc/title-26/section-5607

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Any person who—
(1)uses denatured distilled spirits withdrawn free of tax under section 5214(a)(1) in the manufacture of any medicinal preparation or flavoring extract in violation of the provisions of section 5273(b)(1) or knowingly sells, or offers for sale, any such medicinal preparation or flavoring extract in violation of section 5273(b)(2); or
(2)knowingly withdraws any denatured distilled spirits free of tax under section 5214(a)(1) for beverage purposes; or
(3)knowingly sells any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or any articles containing such denatured distilled spirits, for beverage purposes; or
(4)recovers or attempts to recover by redistillation or by any other process or means (except as authorized in section 5223 or in section 5273(c)) any distilled spirits from any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or from any articles manufactured therefrom, or knowingly uses, sells, conceals, or otherwise disposes of distilled spirits so recovered or redistilled;
shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense; and all personal property used in connection with his business, together with the buildings and ground constituting the premises on which such unlawful acts are performed or permitted to be performed shall be forfeited to the United States.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.)
Connections1 cite this
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. 693
Citation graph
cites case law
§ 5607
Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
IRM×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 6 · showing 5Cited by 1 across 1 source
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