PART III—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING

Sec.
5671.
Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements.
5672.
Penalty for failure of brewer to comply with requirements and to keep records and file returns.
5673.
Forfeiture for flagrant and willful removal of beer without taxpayment.
5674.
Penalty for unlawful production or removal of beer.
5675.
Penalty for intentional removal or defacement of brewer's marks and brands.
[5676.
Repealed.]

        

Editorial Notes

Prior Provisions

A prior part III consisted of sections 5671 to 5676 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.

Amendments

1978—Pub. L. 95–458, §2(b)(5)(B), Oct. 14, 1978, 92 Stat. 1257, substituted "production or removal" for "removal" in item 5674.

1976—Pub. L. 94–455, title XIX, §1905(b)(1)(B), Oct. 4, 1976, 90 Stat. 1822, struck out item 5676 "Penalties relating to beer stamps".