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Title 26, Internal Revenue CodeRelease 119-102

§5683 Penalty and Forfeiture for Removal of Liquors Under Improper 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 IV — PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS › § 5683

Last updated Aug 21, 2026|Official source

Summary

If a person ships, transports, or removes distilled spirits (hard liquor), wine, or beer under a name or brand that is not the correct trade name showing the kind and quality of what’s inside, or gets someone else to do it, they must pay a fine of up to $1,000, be jailed for up to 1 year, or both. The alcohol and its containers will also be taken away.

Full Legal Text

Title 26, §5683

Internal Revenue Code, Source: USLM XML via OLRC

Whenever any person ships, transports, or removes any distilled spirits, wines, or beer, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the casks or packages containing the same, or causes such act to be done, he shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, and shall forfeit such distilled spirits, wines, or beer, and casks or packages.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5683, act Aug. 16, 1954, ch. 736, 68A Stat. 699, 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. § 5683

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102