
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5602]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      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 I--PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO 
      DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
 
Sec. 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.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 
1400.)


                            Prior Provisions

    A prior section 5602, act Aug. 16, 1954, ch. 736, 68A Stat. 863, 
related to penalty and forfeiture for setting up still without a permit, 
prior to the general revision of this chapter by Pub. L. 85-859. See 
sections 5615(2) and 5687 of this title.
    Provisions similar to those comprising this section were contained 
in prior sections 5606, 5626, act Aug. 16, 1954, ch. 736, 68A Stat. 684, 
688, prior to the general revision of this chapter by Pub. L. 85-859.
