26 U.S.C. § 5602 — Penalty for tax fraud by distiller

Whenever any person engaged in or carrying on the business of a distiller^* defrauds, attempts to defraud, or engages in such business with intent to defraud the United States of the tax on the spirits^* distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General^*.