26 USC Part I
PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
through Public Law 119-27, except Public Law 119-21
§
5601
Criminal penalties
§
5602
Penalty for tax fraud by distiller
§
5603
Penalty relating to records, returns, and reports
§
5604
Penalties relating to marks, brands, and containers
§
5605
Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
§
5606
Penalty relating to containers of distilled spirits
§
5607
Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
§
5608
Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
§
5609
Destruction of unregistered stills, distilling apparatus, equipment, and materials
§
5610
Disposal of forfeited equipment and material for distilling
§
5611
Release of distillery before judgment
§
5612
Forfeiture of taxpaid distilled spirits remaining on bonded premises
§
5613
Forfeiture of distilled spirits not closed, marked, or branded as required by law
§
5614
Burden of proof in cases of seizure of spirits
§
5615
Property subject to forfeiture
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