Code of Federal Regulations · Section
§ 20.137 — Penalties
27 C.F.R. § 20.137
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Violation of the requirements prescribed in § 20.132 is punishable by a fine of not more than $10,000 and/or imprisonment for not more than 5 years for each offense. In addition, persons who manufacture (including reprocess), sell, or transport articles in violation of this part are liable for payment of a tax on the articles at the rate imposed by law on distilled spirits.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001