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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5686

Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

Official textgovinfo.govlast amended

# (a)

General It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.

# (b)

Cross reference For seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.

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Nearby sections (25 sections)
  1. 5663 · Cross reference
  2. 5671 · Penalty and forfeiture for evasion of beer tax and fraudulent…
  3. 5672 · Penalty for failure of brewer to comply with requirements and to…
  4. 5673 · Forfeiture for flagrant and willful removal of beer without…
  5. 5674 · Penalty for unlawful production or removal of beer
  6. 5675 · Penalty for intentional removal or defacement of brewer's marks…
  7. 5676 · [§5676. Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A),…
  8. 5681 · Penalty relating to signs
  9. 5682 · Penalty for breaking locks or gaining access
  10. 5683 · Penalty and forfeiture for removal of liquors under improper…
  11. 5684 · Penalties relating to the payment and collection of liquor taxes
  12. 5685 · Penalty and forfeiture relating to possession of devices for…
  13. 5686 · Penalty for having, possessing, or using liquor or property…
  14. 5687 · Penalty for offenses not specifically covered
  15. 5688 · Disposition and release of seized property
  16. 5689 · [§5689. Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i),…
  17. 5690 · Definition of the term "person"
  18. 5691 · [§5691. Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A),…
  19. 5692 · [§5692. Repealed. Pub. L. 90–618, title II, §206(a), Oct. 22,…
  20. 5701 · Rate of tax
  21. 5702 · Definitions
  22. 5703 · Liability for tax and method of payment
  23. 5704 · Exemption from tax
  24. 5705 · Credit, refund, or allowance of tax
  25. 5706 · Drawback of tax
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