26 U.S.C. § 5661: Penalty and forfeiture for…

§5661 Penalty and Forfeiture for Violation of Laws and Regulations Relating to Wine

Title 26 › 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 II — PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION › § 5661

Last updated Sep 22, 2026|Official source

Summary

It punishes people who try to cheat the U.S. by not paying taxes on wine, by breaking the rules in subchapter F or subpart C of part I of subchapter A (and their regulations), or by recovering spirits from wine. For each such offense a person can be fined up to $5,000, jailed up to 5 years, or both. Any products or materials used in the offense are taken by the U.S. government. Owners of places covered by those wine rules, their employees or agents, or anyone else who breaks the rules without intending to cheat, or who helps someone else do so, can be fined up to $1,000, jailed up to 1 year, or both, for each offense.

Title 26, §5661

Internal Revenue Code, Source: USLM XML via OLRC

(a)Fraudulent offenses

Whoever, with intent to defraud the United States, fails to pay any tax imposed upon wine or violates, or fails to comply with, any provision of subchapter F or subpart C of part I of subchapter A, or regulations issued pursuant thereto, or recovers or attempts to recover any spirits from wine, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and all products and materials used in any such violation shall be forfeited to the United States.

(b)Other offenses

Any proprietor of premises subject to the provisions of subchapter F, or any employee or agent of such proprietor, or any other person, who otherwise than with intent to defraud the United States violates or fails to comply with any provision of subchapter F or subpart C of part I of subchapter A, or regulations issued pursuant thereto, or who aids or abets in any such violation, shall 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 5661, act Aug. 16, 1954, ch. 736, 68A Stat. 695, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Prior section 5661(a) also provided for an additional penalty “of double the tax due, to be assessed, levied and collected in the same manner as taxes are collected”. See section 6651 et seq. of this title.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.