Title 26 — Internal Revenue CodeRelease 119-73
§5683 Penalty and forfeiture for removal of liquors under improper brands
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 IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS › § 5683
Summary
Shipping or causing distilled spirits, wine, or beer to be moved under a false or wrong brand is illegal: $1,000 fine, 1 year in jail, and the alcohol and containers are taken.
Full Legal Text
Title 26, §5683
Internal Revenue Code — Source: USLM XML via OLRC
Whenever any person ships, transports, or removes any distilled spirits, wines, or beer, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the casks or packages containing the same, or causes such act to be done, he shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, and shall forfeit such distilled spirits, wines, or beer, and casks or packages.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5683, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5683
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73