26 U.S.C. § 5615 — Property subject to forfeiture
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 854 words · no verdicts yet
This section lists property forfeited for specified unlawful distilling, recordkeeping, removal, and fictitious-proof conduct.
The following property is forfeited to the United States: (1) Unregistered still or distilling apparatus: every still or apparatus not registered as section 5179 requires, plus all personal property controlled by the required registrant and found in the connected building, yard, or enclosure. (2) Apparatus moved or set up without notice: any still, boiler, or other vessel used for distilling that is moved without notice required by section 5101(a)(1), or set up without notice required by section 5101(a)(2). (3) Distilling without a bond or with intent to defraud: if a person distills without the required bond, gives a false, forged, or fraudulent bond, distills intending to defraud the United States of tax, continues after filing a suspension notice under section 5221(a), or possesses mash, wort, or beer for that purpose, forfeiture includes (A) that person’s spirits*, wines, and distilling, rectifying, or liquor-compounding equipment wherever found; (B) spirits, wines, raw materials, and personal property in the distillery or connected premises used in the business; (C) that person’s interest in the distillery land; (D) every person’s interest in that land who knowingly allowed or connived at the business; (E) personal property of anyone who allowed a building, yard, or enclosure to be used for access to or from the distillery, if found there; and (F) every person’s interest in premises knowingly allowed for that access. (4) Unlawful vinegar-plant production and removal: (A) spirits over 15 percent alcohol by volume produced at a vinegar plant; and (B) vinegar, fluid, or other material containing more than 2 percent proof spirits* removed from one. (5) False or omitted records: if a person required by section 5207 to keep or file a document, intending to defraud, (A) fails to keep it or make required entries; (B) makes a false entry; (C) cancels, alters, erases, or destroys it or an entry; (D) obstructs an internal-revenue officer’s inspection or copying; (E) fails or refuses to preserve or produce it; or (F) permits any listed act, all that person’s interest in the plant, its equipment and land, and related personal property used in the business. (6) Unlawful removal: untaxed or tax-undetermined spirits removed unlawfully from the manufacturing or storage place or a transportation instrument. (7) Fictitious proof: such spirits to which an ingredient or substance is added to create fictitious proof.
The following property shall be forfeited to the United States:
Every still or distilling apparatus not registered as required by section 5179, together with all personal property in the possession or custody or under the control of the person required by section 5179 to register the still or distilling apparatus, and found in the building or in any yard or inclosure connected with the building in which such still or distilling apparatus is set up; and
Any still, boiler, or other vessel to be used for the purpose of distilling—
which is removed without notice having been given when required by section 5101(a)(1), or
which is set up without notice having been given when required by section 5101(a)(2); and
Whenever any person carries on the business of a distiller* without having given bond as required by law or gives any false, forged, or fraudulent bond; or engages in or carries on the business of a distiller with intent to defraud the United States of the tax on the distilled spirits* distilled by him, or any part thereof; or after the time fixed in the notice declaring his intention to suspend work, filed under section 5221(a), carries on the business of a distiller on the premises covered by such notice, or has mash, wort, or beer on such premises, or on any premises connected therewith, or has in his possession or under his control any mash, wort, or beer, with intent to distill the same on such premises—
all distilled spirits* or wines, and all stills or other apparatus fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found; and
all distilled spirits, wines, raw materials for the production of distilled spirits, and personal property found in the distillery or in any building, room, yard, or inclosure connected therewith and used with or constituting a part of the premises; and
all the right, title, and interest of such person in the lot or tract of land on which the distillery is situated; and
all the right, title, and interest in the lot or tract of land on which the distillery is located of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and
all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or inclosure, or any part thereof, to be used for purposes of ingress or egress to or from the distillery, which shall be found in any such building, yard, or inclosure; and
all the right, title, and interest of every person in any premises used for ingress or egress to or from the distillery who knowingly has suffered or permitted such premises to be used for such ingress or egress; and
all distilled spirits in excess of 15 percent of alcohol by volume produced on the premises of a vinegar plant; and
all vinegar or other fluid or other material containing a greater proportion than 2 percent of proof spirits* removed from any vinegar plant; and
Whenever any person required by section 5207 to keep or file any record, return, report, summary, transcript, or other document, shall, with intent to defraud the United States—
fail to keep any such document or to make required entries therein; or
make any false entry in such document; or
cancel, alter, or obliterate any part of such document, or any entry therein, or destroy any part of such document, or entry therein; or
hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or
permit any of the acts described in the preceding subparagraphs to be performed;
all interest of such person in the distilled spirits plant* where such acts or omissions occur, and in the equipment thereon, and in the lot or tract of land on which such distilled spirits plant stands, and in all personal property on the premises of the distilled spirits plant where such acts or omissions occur, used in the business there carried on; and
All distilled spirits on which the tax has not been paid or determined which have been removed, other than as authorized by law, from the place of manufacture, storage, or instrument of transportation; and
All distilled spirits on which the tax has not been paid or determined as provided by law to which any ingredient or substance has been added for the purpose of creating fictitious proof.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1405; amended Pub. L. 96–39, title VIII, § 807(a)(56), July 26, 1979, 93 Stat. 289; Pub. L. 98–369, div. A, title IV, § 451(b)(2), July 18, 1984, 98 Stat. 819.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1405
- 1979Amended · Pub. L. 96-39 · 93 Stat. 289
- 1984Amended · Pub. L. 98-369 · 98 Stat. 819
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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