U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 5606. Penalty Relating to Containers of Distilled Spirits

     Whoever violates any provision of section 5301, or of any regulation issued pursuant thereto, or the terms or conditions of any permit issued pursuant to the authorization contained in such section, and any officer, director, or agent of any corporation who knowingly participates in such violation, shall, upon conviction, be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.)

Prior Provisions

     A prior section 5606, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty and forfeiture for distilling without giving bond, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5601(a)(4), 5602, and 5615(3) of this title.

     Provisions similar to those comprising this section were contained in prior section 5641, act Aug. 16, 1954, ch. 736, 68A Stat. 692, prior to the general revision of this chapter by Pub. L. 85–859.

Section Referred to in Other Sections

     This section is referred to in section 5301 of this title.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 5606. Penalty Relating to Containers of Distilled Spirits," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed October 4, 2022, http://www.originalsources.com/Document.aspx?DocID=4YLMHLUDPJSTG63.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 5606. Penalty Relating to Containers of Distilled Spirits." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 4 Oct. 2022. http://www.originalsources.com/Document.aspx?DocID=4YLMHLUDPJSTG63.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 5606. Penalty Relating to Containers of Distilled Spirits' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 4 October 2022, from http://www.originalsources.com/Document.aspx?DocID=4YLMHLUDPJSTG63.