1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter J
  6. part IV
  7. § 5690

Collapse to view only § 5690. Definition of the term “person”

§ 5681. Penalty relating to signs
(a) Failure to post required sign
(b) Posting or displaying false sign
(c) Premises where no sign is placed or kept
(d) Presumption
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 96–39, title VIII, § 807(a)(58), July 26, 1979, 93 Stat. 289; Pub. L. 105–34, title XIV, § 1415(b)(1), (2), Aug. 5, 1997, 111 Stat. 1047; Pub. L. 115–141, div. U, title I, § 108(a), Mar. 23, 2018, 132 Stat. 1171.)

CITE AS: 26 USC 5681

§ 5682. Penalty for breaking locks or gaining access

Every person, who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any room, building, tank, vessel, or apparatus, by any authorized internal revenue officer or any approved lock or seal placed thereon by a distilled spirits plant proprietor, or who opens said lock, seal, room, building, tank, vessel, or apparatus, or in any manner gains access to the contents therein, in the absence of the proper officer, or otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 96–39, title VIII, § 807(a)(59), July 26, 1979, 93 Stat. 290.)

CITE AS: 26 USC 5682

§ 5683. Penalty and forfeiture for removal of liquors under improper brands

Whenever any person ships, transports, or removes any distilled spirits, wines, or beer, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the casks or packages containing the same, or causes such act to be done, he shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, and shall forfeit such distilled spirits, wines, or beer, and casks or packages.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410.)

CITE AS: 26 USC 5683

§ 5684. Penalties relating to the payment and collection of liquor taxes
(a) Failure to pay tax
(b) Applicability of section 6665
(c) Cross references
(1) For provisions relating to interest in the case of taxes not paid when due, see section 6601.
(2) For penalty for failure to file tax return or pay tax, see section 6651.
(3) For additional penalties for failure to pay tax, see section 6653.
(4) For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
(5) For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
(6) For penalty for willful failure to file return, supply information, or pay tax, see section 7203.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 91–172, title IX, § 943(c)(4), Dec. 30, 1969, 83 Stat. 728; Pub. L. 97–34, title VII, §§ 722(a)(3), 724(b)(4), Aug. 13, 1981, 95 Stat. 342, 345; Pub. L. 98–369, div. A, title VII, §§ 714(h)(1), 722(a)(5), July 18, 1984, 98 Stat. 962, 973; Pub. L. 101–239, title VII, § 7721(c)(3), Dec. 19, 1989, 103 Stat. 2399.)

CITE AS: 26 USC 5684

§ 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
(a) Penalty for possession of devices for emitting gas, smoke, etc.
(b) Penalty for possession of machine gun, etc.
(c) Forfeiture of firearms, devices, etc.
(d) Definition of machine gun
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1411; amended Pub. L. 86–478, § 4, June 1, 1960, 74 Stat. 150; Pub. L. 94–455, title XIX, § 1905(a)(23), (c)(6), Oct. 4, 1976, 90 Stat. 1821, 1823.)

CITE AS: 26 USC 5685

§ 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
(a) General
(b) Cross reference
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1411.)

CITE AS: 26 USC 5686

§ 5687. Penalty for offenses not specifically covered

Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall 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. 1412.)

CITE AS: 26 USC 5687

§ 5688. Disposition and release of seized property
(a) Forfeiture
(1) Delivery
(2) Disposal
The Administrator of General Services shall dispose of all distilled spirits, wines, and beer which have been delivered to him pursuant to paragraph (1)—
(A) by delivery to such Government agencies as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal, scientific, or mechanical purposes, or for any other official purpose for which appropriated funds may be expended by a Government agency; or
(B) by gifts to such eleemosynary institutions as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal purposes; or
(C) by destruction.
(3) Limitation on disposal
(4) Regulations
(5) Remission or mitigation of forfeitures
(b) Distraint or judicial process
(c) Release of seized vessels or vehicles by courts
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1412; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5688

[§ 5689. Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]

CITE AS: 26 USC 5689

§ 5690. Definition of the term “person”

The term “person”, as used in this subchapter, includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)

CITE AS: 26 USC 5690