I.R.C. § 5203(a) Keeping Premises Accessible
Every proprietor of a distilled spirits plant shall furnish the Secretary such keys
as may be required for internal revenue officers to gain access to the premises and
any structures thereon, and such premises shall always be kept accessible to any
officer having such keys.
I.R.C. § 5203(b) Right Of Entry And Examination
It shall be lawful for any internal revenue officer at all times, as well by night
as by day, to enter any distilled spirits plant, or any other premises where distilled
spirits operations are carried on, or structure or place used in connection therewith
for storage or other purposes; to make examination of the materials, equipment, and
facilities thereon; and make such gauges and inventories as he deems necessary. Whenever
any officer, having demanded admittance, and having declared his name and office,
is not admitted into such premises by the proprietor or other person having charge
thereof, it shall be lawful for such officer, at all times, as well by night as by
day, to use such force as is necessary for him to gain entry to such premises.
I.R.C. § 5203(c) Furnishing Facilities And Assistance
On the demand of any internal revenue officer or agent, every proprietor of a distilled
spirits plant shall furnish the necessary facilities and assistance to enable the
officer or agent to gauge the spirits in any container or to examine any apparatus,
equipment, containers, or materials on such premises. Such proprietor shall also,
on demand of such officer or agent, open all doors, and open for examination all
boxes, packages, and all casks, barrels, and other vessels on such premises.
I.R.C. § 5203(d) Authority To Break Up Grounds Or Walls
It shall be lawful for any internal revenue officer, and any person acting in his
aid, to break up the ground on any part of a distilled spirits plant or any other
premises where distilled spirits operations are carried on, or any ground adjoining
or near to such plant or premises, or any wall or partition thereof, or belonging
thereto, or other place, to search for any pipe, cock, private conveyance, or utensil;
and, upon finding any such pipe or conveyance leading therefrom or thereto, to break
up any ground, house, wall, or other place through or into which such pipe or other
conveyance leads, and to break or cut away such pipe or other conveyance, and turn
any cock, or to examine whether such pipe or other conveyance conveys or conceals
any distilled spirits, mash, wort, or beer, or other
liquor, from the sight or view of the officer, so as to prevent or hinder him from
taking a true account thereof.
I.R.C. § 5203(e) Penalty
For penalty for violation of this section, see section 5687.
(Added by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1357, and amended by Pub. L. 94-455, title XIX, 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, 807(a)(22), July 26, 1979, 93 Stat. 283.)
1979--Subsec. (b). Pub. L. 96-39, 807(a)(22)(A), substituted
“where distilled spirits operations are carried on” for “where distilled spirits are
produced or rectified”.
Subsec. (c). Pub. L. 96-39, 807(a)(22)(B), substituted “on such premises"
for “not under the control of the internal revenue officer in charge”.
Subsec. (d). Pub. L. 96-39, 807(a)(22)(C), substituted “where distilled spirits operations are carried on” for
“where distilled spirits are produced or rectified”.
1976--Subsec. (a). Pub. L. 94-455 struck out “or his delegate” after “Secretary”.
EFFECTIVE DATE OF 1979 AMENDMENTS
Amendments by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 of Pub. L. 96-39, set out as a note under section 5001 of this title.
Provisions similar to those comprising this section were contained in prior sections
of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85-859, as follows:
Present subsecs.: Prior sections
(a) .................. 5196(a).
(b) .................. 5196(b), (e).
(c) .................. 5196(c), (e), 5283, 5615.
(d) .................. 5196(d), 5283.
(e) .................. 5615, 5687.
The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 636, 652,