26 U.S.C. § 5605 — Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 49 words · no verdicts yet
This section sets rules about Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered. Its subsections state the duties, permissions, limits, definitions, and other rules included in this section.
Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of that person who knowingly participates in such violation, must be fined not more than $1,000, or imprisoned not more than 2 years, or both.
Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1402
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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