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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 5605. Penalty Relating to Return of Materials Used in the Manufacture of Distilled Spirits, or from Which Distilled Spirits May Be Recovered
Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.)
A prior section 5605, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for improper approval of distiller’s bond, prior to the general revision of this chapter by Pub. L. 85–859. See section 7214 of this title.
Provisions similar to those comprising this section were contained in prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, 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 5291 of this title.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 5605. Penalty Relating to Return of Materials Used in the Manufacture of Distilled Spirits, or from Which Distilled Spirits May Be Recovered," 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 March 27, 2025, http://www.originalsources.com/Document.aspx?DocID=4ZPHYMUNLB24S5L.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 5605. Penalty Relating to Return of Materials Used in the Manufacture of Distilled Spirits, or from Which Distilled Spirits May Be Recovered." 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. 27 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=4ZPHYMUNLB24S5L.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 5605. Penalty Relating to Return of Materials Used in the Manufacture of Distilled Spirits, or from Which Distilled Spirits May Be Recovered' 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 27 March 2025, from http://www.originalsources.com/Document.aspx?DocID=4ZPHYMUNLB24S5L.
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