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  1. IRC
  2. Subtitle E
  3. Chapter 51
  4. Subchapter J
  5. Part I

Part I — Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products (Sections 5601 to 5615)

Sec. 5601. Criminal Penalties

Sec. 5602. Penalty For Tax Fraud By Distiller

Sec. 5603. Penalty Relating To Records, Returns, And Reports

Sec. 5604. Penalties Relating To Marks, Brands, And Containers

Sec. 5605. Penalty Relating To Return Of Materials Used In The Manufacture Of Distilled Spirits, Or From Which Distilled Spirits May Be Recovered

Sec. 5606. Penalty Relating To Containers Of Distilled Spirits

Sec. 5607. Penalty And Forfeiture For Unlawful Use, Recovery, Or Concealment Of Denatured Distilled Spirits, Or Articles

Sec. 5608. Penalty And Forfeiture For Fraudulent Claims For Export Drawback Or Unlawful Relanding

Sec. 5609. Destruction Of Unregistered Stills, Distilling Apparatus, Equipment, And Materials

Sec. 5610. Disposal Of Forfeited Equipment And Material For Distilling

Sec. 5611. Release Of Distillery Before Judgment

Sec. 5612. Forfeiture Of Taxpaid Distilled Spirits Remaining On Bonded Premises

Sec. 5613. Forfeiture Of Distilled Spirits Not Closed, Marked, Or Branded As Required By Law

Sec. 5614. Burden Of Proof In Cases Of Seizure Of Spirits

Sec. 5615. Property Subject To Forfeiture

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