26 U.S.C. § 5602 — Penalty for tax fraud by distiller
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 83 words · no verdicts yet
This section sets rules about Penalty for tax fraud by distiller. Its subsections state the duties, permissions, limits, definitions, and other rules included in this section.
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 must 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 must be allowed without the permission in writing of the Attorney General*.
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*.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1400.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1400
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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