§5606 — Title 26 Internal Revenue Code | U.S. Code

§5606 Penalty Relating to Containers of Distilled Spirits

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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

Violating the rules on containers of distilled spirits, the regulations under them, or the terms of a related permit is a crime. Each offense can bring a fine of up to $1,000, up to 1 year in prison, or both — and corporate officers, directors, or agents who knowingly take part face the same punishment.

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.

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.