Title 26 — Internal Revenue CodeRelease 119-73

§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

Last updated Apr 6, 2026|Official source

Summary

A brewer who, without intent to defraud, fails to keep required records or file required returns, refuses to let a revenue officer inspect records, or otherwise violates the brewery rules can be fined up to $1,000, imprisoned up to 1 year, or both, for each 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 6, 2026

Release point: 119-73