View all text of Part I [§ 5601 - § 5615]
§ 5601. Criminal penalties
(a) Offenses
Any person who—
(1) Unregistered stills
(2) Failure to file application
(3) False or fraudulent application
(4) Failure or refusal of distiller, warehouseman, or processor to give bond
(5) False, forged, or fraudulent bond
(6) Distilling on prohibited premises
(7) Unlawful production, removal, or use of material fit for production of distilled spirits
(8) Unlawful production of distilled spirits
(9) Unauthorized use of distilled spirits in manufacturing processes
except as otherwise provided in this chapter, uses distilled spirits in any process of manufacture unless such spirits—
(A) have been produced in the United States by a distiller authorized by law to produce distilled spirits and withdrawn in compliance with law; or
(B) have been imported (or otherwise brought into the United States) and withdrawn in compliance with law; or
(10) Unlawful processing
engages in or carries on the business of a processor—
(A) with intent to defraud the United States of any tax on the distilled spirits processed by him; or
(B) with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits; or
(11) Unlawful purchase, receipt, or processing of distilled spirits
(12) Unlawful removal or concealment of distilled spirits
(13) Creation of fictitious proof
(14) Distilling after notice of suspension
(15) Unauthorized withdrawal, use, sale, or distribution of distilled spirits for fuel use
shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.
(b) Presumptions
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1398; amended Pub. L. 94–455, title XIX, §§ 1905(a)(22), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 96–39, title VIII, § 807(a)(52), July 26, 1979, 93 Stat. 288; Pub. L. 96–223, title II, § 232(e)(2)(A), Apr. 2, 1980, 94 Stat. 280; Pub. L. 115–141, div. U, title IV, § 401(a)(248), Mar. 23, 2018, 132 Stat. 1196.)