Title 26 — Internal Revenue CodeRelease 119-73not60
§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
Summary
Violating the law or permit terms, or company leaders who knowingly join in, risks a fine up to $1,000 and/or up to 1 year in jail.
Full Legal Text
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.
Legislative History
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5606
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60