Title 26 — Internal Revenue CodeRelease 119-73
§5687 Penalty for offenses not specifically covered
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 › § 5687
Full Legal Text
Title 26, §5687
Internal Revenue Code — Source: USLM XML via OLRC
Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall 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 5687, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Prior section 5687 also related to forfeitures applicable to distillers, rectifiers, and wholesale liquor dealers for offenses not specifically covered. See section 7301 and 7302 of this title. Provisions similar to those comprising this section were contained in prior section 5602, 5608(c), 5612 to 5619, 5627, 5628, 5630, 5631, 5643, 5684(a) and 5686(a), act Aug. 16, 1954, ch. 736, 68A Stat. 683, 685, 686, 689, 692, 693, 699, 700, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
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Citation
26 U.S.C. § 5687
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73