Title 26 — Internal Revenue CodeRelease 119-73
§5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART I— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS › § 5605
Full Legal Text
Title 26, §5605
Internal Revenue Code — Source: USLM XML via OLRC
Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5605, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for improper approval of distiller’s bond, prior to the general revision of this chapter by Pub. L. 85–859. See section 7214 of this title. Provisions similar to those comprising this section were contained in prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5605
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73