Title 26, Internal Revenue CodeRelease 119-102
§5675 Penalty for Intentional Removal or Defacement of Brewer’s Marks and Brands
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 › § 5675
Summary
Anyone except the owner or an authorized agent who intentionally removes marks required by section 5412 must pay $50 for each barrel or other container.
Full Legal Text
Title 26, §5675
Internal Revenue Code, Source: USLM XML via OLRC
Every person other than the owner, or his agent authorized so to do, who intentionally removes or defaces any mark, brand, or label required by section 5412 and regulations issued pursuant thereto shall be liable to a penalty of $50 for each barrel or other container from which such mark, brand, or label is so removed or defaced.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5675, 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. § 5675
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102