Whoever evades or attempts to evade any tax imposed by section 5051
, or with intent to defraud the United States fails or refuses to keep and file true
and accurate records and returns as required by section 5415
and regulations issued pursuant thereto, shall be fined not more than $5,000, or
imprisoned not more than 5 years, or both, for each such offense, and shall forfeit
all beer made by him or for him, and all the vessels, utensils, and apparatus used
in making the same.
(Added by Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1408; amended by Pub. L. 109-59, title XI, Sec. 11125(b)(18), Aug. 10, 2005, 119 Stat. 1144.)
2005 - Pub. L. 109-59, Sec. 11125(b)(18), amended Sec. 5671 by striking “or 5091” after “section 5051”.
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by section 11125(b)(18) of Pub. L. 109-59 effective July 1, 2008, but does not apply to taxes imposed for periods before such
A prior section 5671, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general
revision of this chapter by Pub. L. 85-859.
Section effective July 1, 1959, see section 210(a)(1)
of Pub. L. 85-859, set out as a note under section 5001 of this title.