Page:United States Statutes at Large Volume 68A.djvu/722

 682

INTERNAL REVENUE CODE OF 1954.Jo .i

Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors Part Part Part Part Part

I. Penalty, seizure, and forfeiture provisions applicable to distilling, rectifying, and distilled and rectified products. II. Penalty and forfeiture provisions applicable to wine and wine production. III. Penalty, seizure, and forfeiture provisions applicable to beer and brewing. IV. Penalty, seizure, and forfeiture provisions common to liquors. V. Penalties and forfeitures applicable to occupational taxes.

PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

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Sec. 5601. Penalty and forfeiture for possession of unregistered still or distilling apparatus. Sec. 5602. Penalty and forfeiture for setting up still without permit. Sec. 5603. Penalty for failure or refusal of distiller or rectifier to give notice of intention to engage in such business. See. 5604. Penalty and forfeiture for failure or refusal of distiller to give bond. Sec. 6605. Penalty for improper approval of distiller's bond. Sec. 5606. Penalty and forfeiture for distilling without giving bond. Sec. 5607. Penalty for distilling on prohibited premises. Sec. 5608. Penalty for making or fermenting mash on unauthorized premises; illegal use of spirits; unlawful removal of vinegar; etc. Sec. 5609. Penalty relating to return of materials used in the manufacture of distilled spirits. Sec. 5610. Penalty for using unregistered materials for producing spirits. Sec. 5611. Penalty for using false weights and measures. Sec. 5612. Penalty for using material or removing spirits without supervision. Sec. 5613. Penalty for distilling during prohibited hours. Sec. 5614. Penalty and forfeiture for removal of spirits during prohibited hours. Sec. 5615. Penalty for refusal or neglect of distillers and rectifiers to give assistance to officers. Sec. 5616. Penalty for obstructing or refusing to admit officer to distillery premises. Sec. 5617. Penalty for failure to keep distillery accessible. Sec. 5618. Penalty for failure of distiller to identify fixed pipes. Sec. 5619. Penalty for refusal or neglect to draw off water and clean condensers or worm tanks. Sec. 5620. Penalty and forfeiture for false or omitted entries in distiller's books and records. Sec. 5621. Penalty relating to records and returns of distiller as wholesaler dealers, rectifiers, and wholesale dealers. Sec. 5622. Disposal of forfeited equipment and material for distilling. Sec. 5623. Destruction of distilling apparatus. Sec. 5624. Release of distillery before judgment. Sec. 5625. Forfeiture of tax-paid distilled spirits remaining on distillery premises. Sec. 5626. Penalty and forfeiture for tax fraud by distiller.

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