26 USC 5672: Penalty for failure of brewer to comply with requirements and to keep records and file returns

26 USC 5672: Penalty for failure of brewer to comply with requirements and to keep records and file returns Text contains those laws in effect on November 14, 2024

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to LiquorsPART III-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING

Jump To: Source CreditMiscellaneousPrior Provisions

§5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns

Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto 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. 1408 .)

Editorial Notes

Prior Provisions

A prior section 5672, act Aug. 16, 1954, ch. 736, 68A Stat. 696 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.