INTERNAL REVENUE CODE OF 1986

Index » Subtitle E » Chapter 51 » Subchapter J

Subtitle E. Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001-5891)

CHAPTER 51. DISTILLED SPIRITS, WINES, AND BEER

Subchapter J. Penalties

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

The following list shows all sections of subchapter J (Penalties) of chapter 51 (DISTILLED SPIRITS, WINES, AND BEER) of subtitle E (Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001-5891)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

Section	Section Title
I.R.C. 5601	Criminal penalties
I.R.C. 5602	Penalty for tax fraud by distiller
I.R.C. 5603	Penalty relating to records, returns, and reports
I.R.C. 5604	Penalties relating to marks, brands, and containers
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
I.R.C. 5606	Penalty relating to containers of distilled spirits
I.R.C. 5607	Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
I.R.C. 5608	Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
I.R.C. 5609	Destruction of unregistered stills, distilling apparatus, equipment, and materials
I.R.C. 5610	Disposal of forfeited equipment and material for distilling
I.R.C. 5611	Release of distillery before judgment
I.R.C. 5612	Forfeiture of taxpaid distilled spirits remaining on bonded premises
I.R.C. 5613	Forfeiture of distilled spirits not closed, marked, or branded as required by law
I.R.C. 5614	Burden of proof in cases of seizure of spirits
I.R.C. 5615	Property subject to forfeiture
I.R.C. 5661	Penalty and forfeiture for violation of laws and regulations relating to wine
I.R.C. 5662	Penalty for alteration of wine labels
I.R.C. 5663	Cross reference
I.R.C. 5671	Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
I.R.C. 5672	Penalty for failure of brewer to comply with requirements and to keep records and file returns
I.R.C. 5673	Forfeiture for flagrant and willful removal of beer without taxpayment
I.R.C. 5674	Penalty for unlawful production or removal of beer
I.R.C. 5675	Penalty for intentional removal or defacement of brewer's marks and brands
I.R.C. 5676	Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
I.R.C. 5681	Penalty relating to signs
I.R.C. 5682	Penalty for breaking locks or gaining access
I.R.C. 5683	Penalty and forfeiture for removal of liquors under improper brands
I.R.C. 5684	Penalties relating to the payment and collection of liquor taxes
I.R.C. 5685	Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
I.R.C. 5686	Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
I.R.C. 5687	Penalty for offenses not specifically covered
I.R.C. 5688	Disposition and release of seized property
I.R.C. 5689	Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822
I.R.C. 5690	Definition of the term "person"
I.R.C. 5691	Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956
I.R.C. 5692	Repealed. Pub. L. 90–618, title II, §206(a), Oct. 22, 1968, 82 Stat. 1235

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