<!-- TTST:[E]: TTC:[51]: TTSC:[J]: TTT:[c]: TTS:[5605]: TTCP:[Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered]: TTCI:[I.R.C. 5605]: TTB:[1d.php?v=sc&s=5604]: TTA:[1d.php?v=sc&s=5606]: TTD:[1398]: -->

INTERNAL REVENUE CODE OF 1986


Index  » Subtitle E  » Chapter 51  » Subchapter J  » I.R.C. 5605

I.R.C. 5605
Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

Current through February 18, 2024 (Pub. L. 118-39)


§ 5604 « Browse » § 5606

Show related Regulations

I.R.C. § 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.)


Section Information

Editorial Notes

Prior Provisions

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.


Regulations for I.R.C. 5605 (Return to Top)

There are no related Treasury Regulations for this Code section. To browse a full list of Treasury Regulations within TouchTax, view the "All Regulation Sections" option. 


The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.