26 U.S.C. § 5662: Penalty for alteration of…

§5662 Penalty for Alteration of Wine Labels

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 › § 5662

Last updated Aug 21, 2026|Official source

Summary

You must not change a required mark, brand, or label on wine taken from places covered by subchapter F or from customs custody, or make the wine look like it is a different identity or origin than the label shows, unless you have permission from the Secretary. You also must not, in any way (including packaging or advertising), present a still wine as an effervescent (bubbly) wine or as a substitute for one. Each time someone breaks these rules, they can be fined up to $1,000, jailed for up to 1 year, or both.

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.

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.