26 U.S.C. § 5221 — Commencement, suspension, and resumption of operations

(a) Commencement, suspension, and resumption The proprietor of a distilled spirits plant^* authorized to produce distilled spirits^* must not commence production operations until written notice has been given to the Secretary^* stating when operations will begin. Any proprietor of a distilled spirits^* plant desiring to suspend production of distilled spirits must give notice in writing to the Secretary, stating when he will suspend that operations. under that notice, an internal revenue officer must take that action as the Secretary must prescribe to prevent the production of distilled spirits. No proprietor, after having given that notice, must, after the time stated in it, produce distilled spirits on that premises until he again gives notice in writing to the Secretary stating the time when he will resume operations. At the time stated in the notice of resuming that operations an internal revenue officer must take that action as is necessary to permit operations to be resumed. The notices submitted under this section must be in that form and submitted in that manner as the Secretary may by regulations require. Nothing in this section must apply to suspensions caused by unavoidable accidents; and the Secretary must prescribe regulations to govern that cases of involuntary suspension.

(b) Penalty For penalty and forfeiture for carrying on the business of distiller^* after having given notice of suspension, see sections 5601(a)(14) and 5615(3).