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Title 26 — Internal Revenue CodeRelease 119-73

§5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws

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 › § 5685

Last updated Apr 6, 2026|Official source

Summary

If a person is breaking U.S. rules about making, taxing, moving, or selling beer, wine, or liquor, and they have or control a device that gives off gas, smoke, or fumes, an explosive, or a firearm (but not a machine gun or certain short-barreled guns), they can be fined up to $5,000, jailed up to 10 years, or both. If the person has a machine gun, a shotgun with any barrel shorter than 18 inches, or a rifle with any barrel shorter than 16 inches, they can be jailed up to 20 years. Anyone taking part in the illegal alcohol activity, or helping, is treated as if they had those devices or guns. The items will be seized, forfeited, and handled under section 5872. "Machine gun" means the same as in section 5845(b).

Full Legal Text

Title 26, §5685

Internal Revenue Code — Source: USLM XML via OLRC

(a)Whoever, when violating any law of the United States, or of any possession of the United States, or of the District of Columbia, in regard to the manufacture, taxation, or transportation of or traffic in distilled spirits, wines, or beer, or when aiding in any such violation, has in his possession or in his control any device capable of causing emission of gas, smoke, or fumes, and which may be used for the purpose of hindering, delaying, or preventing pursuit or capture, any explosive, or any firearm (as defined in section 5845), except a machine gun, or a shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length, shall be fined not more than $5,000, or imprisoned not more than 10 years, or both, and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession or control of such device, firearm, or explosive.
(b)Whoever, when violating any such law, has in his possession or in his control a machine gun, or any shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length, shall be imprisoned not more than 20 years; and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession and control of such machine gun, shotgun, or rifle.
(c)Every such firearm or device for emitting gas, smoke, or fumes, and every such explosive, machine gun, shotgun, or rifle, in the possession or control of any person when violating any such law, shall be seized and shall be forfeited and disposed of in the manner provided by section 5872.
(d)As used in this section the term “machine gun” means a machine gun as defined in section 5845(b).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5685, 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.

Amendments

1976—Subsec. (a). Pub. L. 94–455, § 1905(a)(23)(A), (c)(6), struck out “Territory or” after “United States, or of any” and substituted “section 5845” for “section 5848”. Subsec. (c). Pub. L. 94–455, § 1905(a)(23)(B), substituted “section 5872” for “section 5862”. Subsec. (d). Pub. L. 94–455, § 1905(a)(23)(C), substituted “means a machinegun as defined in section 5845(b)” for “means any weapon which shoots, or is designed to shoot, automatically or semiautomatically, more than one shot, without manual reloading, by a single function of the trigger”. 1960—Subsecs. (a), (b). Pub. L. 86–478 substituted “shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length” for “shotgun or rifle having a barrel or barrels less than 18 inches in length”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Effective Date

of 1960 AmendmentAmendment by Pub. L. 86–478 effective on first day of first month which begins more than 10 days after
June 1, 1960, see section 5 of Pub. L. 86–478,
June 1, 1960, 74 Stat. 150.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5685

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73