§5682 — Title 26 Internal Revenue Code | U.S. Code

§5682 Penalty for Breaking Locks or Gaining Access

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 IV— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS › § 5682

Last updated Apr 5, 2026|Official source

Summary

Breaking, damaging, tampering with, opening, or otherwise getting into rooms, buildings, tanks, vessels, or equipment that have locks or seals put on them by an authorized internal revenue officer or by an approved lock from a distilled‑spirits plant owner is illegal if the proper officer is not present or you are not allowed to do so. You can be fined up to $5,000, jailed for up to 3 years, or both.

Title 26, §5682

Internal Revenue Code — Source: USLM XML via OLRC

Every person, who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any room, building, tank, vessel, or apparatus, by any authorized internal revenue officer or any approved lock or seal placed thereon by a distilled spirits plant proprietor, or who opens said lock, seal, room, building, tank, vessel, or apparatus, or in any manner gains access to the contents therein, in the absence of the proper officer, or otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5682, act Aug. 16, 1954, ch. 736, 68A Stat. 698, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979—Pub. L. 96–39 expanded penalty provisions to include persons tampering with locks or seals affixed by distilled spirits plant proprietors.

Statutory Notes and Related Subsidiaries

Effective Date

of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.