26 U.S.C. § 5671: Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

26 U.S.C. 5671: Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirementsText contains those laws in effect through Public Law 119-120 (October 7, 2026).

From Title 26-INTERNAL REVENUE CODECHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER

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§5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.

(Added Pub. L. 85–859, title II, § 201 , Sept. 2, 1958 , 72 Stat. 1408 ; amended Pub. L. 109–59, title XI, § 11125(b)(18) , Aug. 10, 2005 , 119 Stat. 1956 .)

Editorial Notes

Prior Provisions

A prior section 5671, 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.

Amendments

2005⁠—Pub. L. 109–59 struck out “or 5091” after “section 5051”.

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.