Whenever any person engaged in or carrying on the business of a distiller defrauds,
attempts to defraud, or engages in such business with intent to defraud the United
States of the tax on the spirits distilled by him, or of any part thereof, he shall
be fined not more than $10,000, or imprisoned not more than 5 years, or both. No
discontinuance or nolle prosequi of any prosecution under this section shall be allowed
without the permission in writing of the Attorney General.
(Added by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1400.)
A prior section 5602, act Aug. 16, 1954, ch. 736, 68A Stat. 863, related to penalty and forfeiture for setting up still without a permit, prior to
the general revision of this chapter by Pub. L. 85-859. See sections 5615(2)
and 5687 of this title.
Provisions similar to those comprising this section were contained in prior sections
5606, 5626, act Aug. 16, 1954, ch. 736, 68A Stat. 684, 688, prior to the general revision of this chapter by Pub. L. 85-859.