§ 5674. Penalty for unlawful production or removal of beer

248 words·~1 min read·/usc/title-26/section-5674

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(a)Unlawful production Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).

(b)Unlawful removal Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 95–458, § 2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.)

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IRM

IRM 9.1.3
Criminal Statutory Provisions and Common Law

statutes-at-large

Public Law 95–458
To amend the Internal Revenue Code of 1954 with respect to excise tax on certain trucks, buses, tractors, et cetera, home production of beer and wine, refunds of the taxes on gasoline and special fuels to aerial applicators, and partial rollovers of lump sum distributions

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U.S. Code

Exemption from tax
§ 5042

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Pub. L. 85–859, title II, § 201
72 Stat. 1408
Pub. L. 95–458, § 2(b)(5)(A)
92 Stat. 1256
act Aug. 16, 1954, ch. 736
68A Stat. 696
Pub. L. 85–859
Pub. L. 95–458
section 2(c) of Pub. L. 95–458

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cites case law

§ 5674

Penalty for unlawful production or removal of beer

IRM×2

Stat.×2

U.S.C.§ 5042

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1408

Pub. L.Pub. L. 95–458, § 2(b)(5)(A)

Stat.92 Stat. 1256

Actact Aug. 16, 1954, ch. 736

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