Every brewer who, otherwise than with intent to defraud the United States, fails
or refuses to keep the records and file the returns required by section 5415
and regulations issued pursuant thereto, or refuses to permit any internal revenue
officer to inspect his records in the manner provided, or violates any of the provisions
of subchapter G or regulations issued pursuant thereto shall be fined not more than
$1,000, or imprisoned not more than 1 year, or both, for each such offense.
(Added by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1408.)
A prior section 5672, 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.