§5207 Records and reports

Summary

Owners of distilled spirits plant owners must keep written records, in the way the government rules say, about five kinds of activities: production (what materials came in, any redistillation, and how much alcohol was made), storage (what alcohol, wine, and ingredients went into and out of storage, why they were removed, and what was returned), denaturing (what denaturants and denatured alcohol were received, used, or removed), processing (what alcohol and ingredients were received, moved, bottled, or taken off the premises), and any other related details the rules require. They must also file reports about their operations when and how the government requires. The records and a copy of each report must be available for inspection by any internal revenue officer during business hours and must be kept for the time the rules set. Penalties or forfeiture for refusing to keep records or for false entries are in sections 5603 and 5615(5).