26 U.S.C. § 5671 — Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 86 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section penalizes evasion of beer taxes and fraudulent failure to keep records or file returns.

Anyone who evades or tries to evade a tax under section 5051, or who intends to defraud the United States and fails or refuses to keep and file the true and accurate records and returns required by section 5415 and its regulations, may be fined up to $5,000, imprisoned up to 5 years, or both, for each offense. The beer made by or for that person, and all vessels, utensils, and equipment used to make it, are forfeited.

the actual law source: uscode.house.gov ↗public domain

Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.

Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 109–59, title XI, § 11125(b)(18), Aug. 10, 2005, 119 Stat. 1956.)

history & why it existsrecord from the source credit

1958Enacted · Pub. L. 85-859 · 72 Stat. 1408
2005Amended · Pub. L. 109-59 · 119 Stat. 1956

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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