§ 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
134 words·~1 min read·
/usc/title-26/section-5672A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408.)
Connections4 cite this
Cited by 4 sections · top 1
5 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1408
- act Aug. 16, 1954, ch. 736
- 68A Stat. 696
- Pub. L. 85–859
Citation graph
cites case law
§ 5672
Penalty for failure of brewer to comply with requirements and to keep records and file returns
IRM×4
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1408
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 696
Pub. L.Pub. L. 85–859
Cites 5Cited by 4 across 1 source