26 U.S.C. § 5605
Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 5605, Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463797
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Full text
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.
Legislative history
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