United States Code · Part

Part I — Penalty, Seizure, And Forfeiture Provisions Applicable To Distilling, Rectifying, And Distilled And Rectified Products

26 U.S.C. pt. ptI

• § 5601 Criminal Penalties
• § 5602 Penalty For Tax Fraud By Distiller
• § 5603 Penalty Relating To Records, Returns, And Reports
• § 5604 Penalties Relating To Marks, Brands, And Containers
• § 5605 Penalty Relating To Return Of Materials Used In The Manufacture Of Distilled Spirits, Or From Which Distilled Spirits May Be Recovered
• § 5606 Penalty Relating To Containers Of Distilled Spirits
• § 5607 Penalty And Forfeiture For Unlawful Use, Recovery, Or Concealment Of Denatured Distilled Spirits, Or Articles
• § 5608 Penalty And Forfeiture For Fraudulent Claims For Export Drawback Or Unlawful Relanding
• § 5609 Destruction Of Unregistered Stills, Distilling Apparatus, Equipment, And Materials
• § 5610 Disposal Of Forfeited Equipment And Material For Distilling
• § 5611 Release Of Distillery Before Judgment
• § 5612 Forfeiture Of Taxpaid Distilled Spirits Remaining On Bonded Premises
• § 5613 Forfeiture Of Distilled Spirits Not Closed, Marked, Or Branded As Required By Law
• § 5614 Burden Of Proof In Cases Of Seizure Of Spirits
• § 5615 Property Subject To Forfeiture