§ 5615. Property subject to forfeiture

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The following property shall be forfeited to the United States:

(1)Unregistered still or distilling apparatus Every still or distilling apparatus not registered as required by section 5179, together with all personal property in the possession or custody or under the control of the person required by section 5179 to register the still or distilling apparatus, and found in the building or in any yard or inclosure connected with the building in which such still or distilling apparatus is set up; and

(2)Distilling apparatus removed without notice or set up without notice Any still, boiler, or other vessel to be used for the purpose of distilling—

(A)which is removed without notice having been given when required by section 5101(a)(1), or

(B)which is set up without notice having been given when required by section 5101(a)(2); and

(3)Distilling without giving bond or with intent to defraud Whenever any person carries on the business of a distiller without having given bond as required by law or gives any false, forged, or fraudulent bond; or engages in or carries on the business of a distiller with intent to defraud the United States of the tax on the distilled spirits distilled by him, or any part thereof; or after the time fixed in the notice declaring his intention to suspend work, filed under section 5221(a), carries on the business of a distiller on the premises covered by such notice, 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—

(A)all distilled spirits or wines, and all stills or other apparatus fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found; and

(B)all distilled spirits, wines, raw materials for the production of distilled spirits, and personal property found in the distillery or in any building, room, yard, or inclosure connected therewith and used with or constituting a part of the premises; and

(C)all the right, title, and interest of such person in the lot or tract of land on which the distillery is situated; and

(D)all the right, title, and interest in the lot or tract of land on which the distillery is located of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and

(E)all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or inclosure, or any part thereof, to be used for purposes of ingress or egress to or from the distillery, which shall be found in any such building, yard, or inclosure; and

(F)all the right, title, and interest of every person in any premises used for ingress or egress to or from the distillery who knowingly has suffered or permitted such premises to be used for such ingress or egress; and

(4)Unlawful production and removals from vinegar plants

(A)all distilled spirits in excess of 15 percent of alcohol by volume produced on the premises of a vinegar plant; and

(B)all vinegar or other fluid or other material containing a greater proportion than 2 percent of proof spirits removed from any vinegar plant; and

(5)False or omitted entries in records, returns, and reports Whenever any person required by section 5207 to keep or file any record, return, report, summary, transcript, or other document, shall, with intent to defraud the United States—

(A)fail to keep any such document or to make required entries therein; or

(B)make any false entry in such document; or

(C)cancel, alter, or obliterate any part of such document, or any entry therein, or destroy any part of such document, or entry therein; or

(D)hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or

(E)fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or

(F)permit any of the acts described in the preceding subparagraphs to be performed;

all interest of such person in the distilled spirits plant where such acts or omissions occur, and in the equipment thereon, and in the lot or tract of land on which such distilled spirits plant stands, and in all personal property on the premises of the distilled spirits plant where such acts or omissions occur, used in the business there carried on; and

(6)Unlawful removal of distilled spirits All distilled spirits on which the tax has not been paid or determined which have been removed, other than as authorized by law, from the place of manufacture, storage, or instrument of transportation; and

(7)Creation of fictitious proof All distilled spirits on which the tax has not been paid or determined as provided by law to which any ingredient or substance has been added for the purpose of creating fictitious proof.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1405; amended Pub. L. 96–39, title VIII, § 807(a)(56), July 26, 1979, 93 Stat. 289; Pub. L. 98–369, div. A, title IV, § 451(b)(2), July 18, 1984, 98 Stat. 819.)

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