26 U.S.C. § 5177

1. (a)The provisions of section 5551 shall be applicable to the bonds required by or given under sections 5173 and 5175.
2. (b)
   1. (1)For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.
   2. (2)For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudulent bond, or carrying on the business of a distiller without giving bond, see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3).