Title 26 — Internal Revenue CodeRelease 119-73not60
§5672 Penalty for Failure of Brewer to Comply with Requirements and to Keep Records and File Returns
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 › § 5672
Summary
Punishes brewers, unless intending to cheat the U.S., who fail required records/returns, refuse IRS inspection, or violate subchapter G with fines up to $1,000, up to 1 year jail, or both, per offense.
Full Legal Text
Title 26, §5672
Internal Revenue Code — Source: USLM XML via OLRC
Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto 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 5672, 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5672
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60