PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 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. |
Editorial Notes
Prior Provisions
A prior part I consisted of sections 5601 to 5650, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
Amendments
1984—Pub. L. 98–369, div. A, title IV, § 454(c)(11)(B), (12)(C), July 18, 1984, 98 Stat. 822, struck out “stamps,” in item 5604, and substituted “closed” for “stamped” in item 5613.