26 U.S.C. § 5674 — Penalty for unlawful production or removal of beer
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 111 words · no verdicts yet
This section penalizes unlawful beer production and removal.
(a) Unlawful production. A person who brews or produces beer may be fined up to $1,000, imprisoned up to 1 year, or both, unless the beer was made in a brewery qualified under subchapter G or the production is tax-exempt under section 5053(e). (b) Unlawful removal. A brewer* or other person who removes beer from a brewery, or helps remove it, without following this chapter or its regulations may receive the same penalty.
Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).
Any brewer* or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 95–458, § 2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1408
- 1978Amended · Pub. L. 95-458 · 92 Stat. 1256
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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