Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5682
Penalty for breaking locks or gaining access
Official textgovinfo.govlast amended
Every person, who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any room, building, tank, vessel, or apparatus, by any authorized internal revenue officer or any approved lock or seal placed thereon by a distilled spirits plant proprietor, or who opens said lock, seal, room, building, tank, vessel, or apparatus, or in any manner gains access to the contents therein, in the absence of the proper officer, or otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both.
Source: view the official text
Nearby sections (25 sections)
- 5614 · Burden of proof in cases of seizure of spirits
- 5615 · Property subject to forfeiture
- 5661 · Penalty and forfeiture for violation of laws and regulations…
- 5662 · Penalty for alteration of wine labels
- 5663 · Cross reference
- 5671 · Penalty and forfeiture for evasion of beer tax and fraudulent…
- 5672 · Penalty for failure of brewer to comply with requirements and to…
- 5673 · Forfeiture for flagrant and willful removal of beer without…
- 5674 · Penalty for unlawful production or removal of beer
- 5675 · Penalty for intentional removal or defacement of brewer's marks…
- 5676 · [§5676. Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A),…
- 5681 · Penalty relating to signs
- 5682 · Penalty for breaking locks or gaining access
- 5683 · Penalty and forfeiture for removal of liquors under improper…
- 5684 · Penalties relating to the payment and collection of liquor taxes
- 5685 · Penalty and forfeiture relating to possession of devices for…
- 5686 · Penalty for having, possessing, or using liquor or property…
- 5687 · Penalty for offenses not specifically covered
- 5688 · Disposition and release of seized property
- 5689 · [§5689. Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i),…
- 5690 · Definition of the term "person"
- 5691 · [§5691. Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A),…
- 5692 · [§5692. Repealed. Pub. L. 90–618, title II, §206(a), Oct. 22,…
- 5701 · Rate of tax
- 5702 · Definitions