Title 26Internal Revenue CodeRelease 119-73

§5662 Penalty for Alteration of Wine Labels

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 II— PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION › § 5662

Last updated Apr 6, 2026|Official source

Summary

Altering a required wine label, brand, or mark in a way that changes its meaning without government permission is a crime. So is passing off wine as having a different identity or origin than its label shows, or marketing still wine as sparkling wine or a substitute for it. Each offense carries a fine of up to $1,000, up to 1 year in prison, or both.

Full Legal Text

Title 26, §5662

Internal Revenue Code — Source: USLM XML via OLRC

Any person who, without the permission of the Secretary, so alters as to materially change the meaning of any mark, brand, or label required to appear upon any wine upon its removal from premises subject to the provisions of subchapter F, or from customs custody, or who, after such removal, represents any wine, whether in its original containers or otherwise, to be of an identity or origin other than its proper identity or origin as shown by such stamp, mark, brand, or label, or who, directly or indirectly, and whether by manner of packaging or advertising or any other form of representation, represents any still wine to be an effervescent wine or a substitute for an effervescent wine, 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 5662, 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.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” and “stamp,” before “mark,”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by section 1905(b)(2)(D) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5662

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73