Title 26 — Internal Revenue CodeRelease 119-73

§5606 Penalty relating to containers of distilled spirits

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 › § 5606

Last updated Apr 6, 2026|Official source

Summary

Breaking the law, its rules, or the terms of any permit under that law is a crime. If convicted, a person can be fined up to $1,000, jailed up to one year, or both for each offense. Corporate officers, directors, or agents who knowingly take part in the violation face the same penalties.

Full Legal Text

Title 26, §5606

Internal Revenue Code — Source: USLM XML via OLRC

Whoever violates any provision of section 5301, or of any regulation issued pursuant thereto, or the terms or conditions of any permit issued pursuant to the authorization contained in such section, and any officer, director, or agent of any corporation who knowingly participates in such violation, shall, upon conviction, be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5606, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty and forfeiture for distilling without giving bond, prior to the general revision of this chapter by Pub. L. 85–859. See section 5601(a)(4), 5602, and 5615(3) of this title. Provisions similar to those comprising this section were contained in prior section 5641, act Aug. 16, 1954, ch. 736, 68A Stat. 692, prior to the general revision of this chapter by Pub. L. 85–859.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5606

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73