Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5613 (2024) — Forfeiture of distilled spirits not closed, marked, or branded as required by law
Unmarked or unbranded casks or packages
All distilled spirits found in any cask or package required by this chapter or any regulation issued pursuant thereto to bear a mark, brand, or identification, which cask or package is not marked, branded, or identified in compliance with this chapter and regulations issued pursuant thereto, shall be forfeited to the United States.
Containers without closures
All distilled spirits found in any container which is required by this chapter to bear a closure or other device and which does not bear a closure or other device in compliance with this chapter shall be forfeited to the United States.
Source: official text