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.
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Nearby sections (25 sections)
- 5552 · Installation of meters, tanks, and other apparatus
- 5553 · Supervision of premises and operations
- 5554 · Pilot operations
- 5555 · Records, statements, and returns
- 5556 · Regulations
- 5557 · Officers and agents authorized to investigate, issue search…
- 5558 · Authority of enforcement officers
- 5559 · Determinations
- 5560 · Other provisions applicable
- 5561 · Exemptions to meet the requirements of the national defense
- 5562 · Exemptions from certain requirements in cases of disaster
- 5601 · Criminal penalties
- 5602 · Penalty for tax fraud by distiller
- 5603 · Penalty relating to records, returns, and reports
- 5604 · Penalties relating to marks, brands, and containers
- 5605 · Penalty relating to return of materials used in the manufacture…
- 5606 · Penalty relating to containers of distilled spirits
- 5607 · Penalty and forfeiture for unlawful use, recovery, or…
- 5608 · Penalty and forfeiture for fraudulent claims for export drawback…
- 5609 · Destruction of unregistered stills, distilling apparatus,…
- 5610 · Disposal of forfeited equipment and material for distilling
- 5611 · Release of distillery before judgment
- 5612 · Forfeiture of taxpaid distilled spirits remaining on bonded…
- 5613 · Forfeiture of distilled spirits not closed, marked, or branded…
- 5614 · Burden of proof in cases of seizure of spirits