§ 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
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Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 109–59, title XI, § 11125(b)(18), Aug. 10, 2005, 119 Stat. 1956.)
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- Pub. L. 85–859, title II, § 201
- 72 Stat. 1408
- Pub. L. 109–59, title XI, § 11125(b)(18)
- 119 Stat. 1956
- act Aug. 16, 1954, ch. 736
- 68A Stat. 696
- Pub. L. 85–859
- Pub. L. 109–59
- section 11125(c) of Pub. L. 109–59
- section 210(a)(1) of Pub. L. 85–859
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§ 5671
Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
C.F.R.×1
IRM×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1408
Pub. L.Pub. L. 109–59, title XI, § 11125(b)(18)
Stat.119 Stat. 1956
Actact Aug. 16, 1954, ch. 736
Cites 12 · showing 7Cited by 2 across 2 sources