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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)

Internal Revenue Code, § 5601. Criminal Penalties

Internal Revenue Code, § 5602. Penalty For Tax Fraud By Distiller

Internal Revenue Code, § 5603. Penalty Relating To Records, Returns, And Reports

Internal Revenue Code, § 5604. Penalties Relating To Marks, Brands, And Containers

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

Internal Revenue Code, § 5606. Penalty Relating To Containers Of Distilled Spirits

Internal Revenue Code, § 5607. Penalty And Forfeiture For Unlawful Use, Recovery, Or Concealment Of Denatured Distilled Spirits, Or Articles

Internal Revenue Code, § 5608. Penalty And Forfeiture For Fraudulent Claims For Export Drawback Or Unlawful Relanding

Internal Revenue Code, § 5609. Destruction Of Unregistered Stills, Distilling Apparatus, Equipment, And Materials

Internal Revenue Code, § 5610. Disposal Of Forfeited Equipment And Material For Distilling

Internal Revenue Code, § 5611. Release Of Distillery Before Judgment

Internal Revenue Code, § 5612. Forfeiture Of Taxpaid Distilled Spirits Remaining On Bonded Premises

Internal Revenue Code, § 5613. Forfeiture Of Distilled Spirits Not Closed, Marked, Or Branded As Required By Law

Internal Revenue Code, § 5614. Burden Of Proof In Cases Of Seizure Of Spirits

Internal Revenue Code, § 5615. Property Subject To Forfeiture

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