Title 26, Internal Revenue CodeRelease 119-110

§5686 Penalty for Having, Possessing, or Using Liquor or Property Intended to Be Used in Violating Provisions of This Chapter

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 › § 5686

Last updated Sep 22, 2026|Official source

Summary

You cannot have or keep liquor or other items that are meant to be used to break the rules in this chapter, or that have already been used for that purpose. If you do, you can be fined up to $5,000, jailed for up to 1 year, or both. Those items can also be seized and forfeited under section 7302.

Full Legal Text

Title 26, §5686

Internal Revenue Code, Source: USLM XML via OLRC

(a)General

It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.

(b)Cross reference

For seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5686, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted in subsecs. (b) and (c) of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Prior section 5686(a) related to offenses as to operation of industrial alcohol or denaturing plants or unlawful withdrawal of taxable alcohol. See section 5687 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5686

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110