Title 26 — Internal Revenue CodeRelease 119-73
§5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
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 › § 5686
Summary
Don't have or use liquor or property to break these rules; penalty up to $5,000, 1 year jail, and/or items taken under section 7302.
Full Legal Text
Title 26, §5686
Internal Revenue Code — Source: USLM XML via OLRC
(a)It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
(b)For seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5686, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted in subsecs. (b) and (c) of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Prior section 5686(a) related to offenses as to operation of industrial alcohol or denaturing plants or unlawful withdrawal of taxable alcohol. See section 5687 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5686
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73