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Title 26 — Internal Revenue CodeRelease 119-73

§5671 Penalty and Forfeiture for Evasion of Beer Tax and Fraudulent Noncompliance with Requirements

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 III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING › § 5671

Last updated Apr 6, 2026|Official source

Summary

Anyone who evades or tries to evade the beer tax, or who intends to defraud the government by failing to keep true records and returns, can be fined up to $5,000, imprisoned up to 5 years, or both, for each offense. They also forfeit all their beer and the vessels and equipment used to make it.

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

Apr 6, 2026

Release point: 119-73