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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

  • Internal Revenue Code of 1986
  • SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
  • Chapter 51 -- Distilled Spirits, Wines and Beer
  • Subchapter J -- Penalties, Seizures, and Forfeitures Relating to Liquors
  • Part III -- Penalty, seizure and forfeiture provisions applicable to beer and brewing

Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.

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