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U.S Code last checked for updates: May 17, 2025
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Title 26
Subtitle E
Chapter 51
Subchapter J
Part I
§ 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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