Title 26, Internal Revenue CodeRelease 119-102
§5671 Penalty and Forfeiture for Evasion of Beer Tax and Fraudulent Noncompliance with Requirements
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 III — PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING › § 5671
Summary
Evading the tax or, to defraud the U.S., refusing to keep or file required records can bring up to a $5,000 fine, up to 5 years in prison, and loss of beer and equipment.
Full Legal Text
Title 26, §5671
Internal Revenue Code, Source: USLM XML via OLRC
Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5671, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2005—Pub. L. 109–59 struck out “or 5091” after “section 5051”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5671
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102