26 U.S.C. § 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

• Cite as: 26 U.S.C. § 5671

Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.

Cite as 26 U.S.C. § 5671

Source: Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 109-59, title XI, §11125(b)(18), Aug. 10, 2005, 119 Stat. 1956.

Notes from the Office of Law Revision Counsel