
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5603]

 
                     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. 5603. Penalty relating to records, returns and reports


(a) Fraudulent noncompliance

    Any person required by this chapter (other than subchapters F and G) 
or regulations issued pursuant thereto to keep or file any record, 
return, report, summary, transcript, or other document, who, with intent 
to defraud the United States, shall--
        (1) fail to keep any such document or to make required entries 
    therein; or
        (2) make any false entry in such document; or
        (3) cancel, alter, or obliterate any part of such document or 
    any entry therein, or destroy any part of such document or any entry 
    therein; or
        (4) hinder or obstruct any internal revenue officer from 
    inspecting any such document or taking any abstracts therefrom; or
        (5) fail or refuse to preserve or produce any such document, as 
    required by this chapter or regulations issued pursuant thereto;

or who shall, with intent to defraud the United States, cause or procure 
the same to be done, shall be fined not more than $10,000, or imprisoned 
not more than 5 years, or both, for each such offense.

(b) Failure to comply

    Any person required by this chapter (other than subchapters F and G) 
or regulations issued pursuant thereto to keep or file any record, 
return, report, summary, transcript, or other document, who, otherwise 
than with intent to defraud the United States, shall--
        (1) fail to keep any such document or to make required entries 
    therein; or
        (2) make any false entry in such document; or
        (3) cancel, alter, or obliterate any part of such document or 
    any entry therein, or destroy any part of such document, or any 
    entry therein, except as provided by this title or regulations 
    issued pursuant thereto; or
        (4) hinder or obstruct any internal revenue officer from 
    inspecting any such document or taking any abstracts therefrom; or
        (5) fail to refuse to preserve or produce any such document, as 
    required by this chapter or regulations issued pursuant thereto;

or who shall, otherwise than with intent to defraud the United States, 
cause or procure the same to be done, shall be fined not more than 
$1,000, or imprisoned not more than 1 year, or both, for each such 
offense.

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


                            Prior Provisions

    A prior section 5603, act Aug. 16, 1954, ch. 736, 68A Stat. 684, 
related to penalty for failure or refusal of distiller or rectifier to 
give notice of intention to engage in such business, prior to the 
general revision of this chapter by Pub. L. 85-859. See section 
5601(a)(2), (3) of this title.
    Provisions similar to those comprising this section were contained 
in prior sections 5610, 5611, 5620, 5621, 5692, act Aug. 16, 1954, ch. 
736, 68A Stat. 685 to 687, 703, prior to the general revision of this 
chapter by Pub. L. 85-859.

                  Section Referred to in Other Sections

    This section is referred to in sections 5114, 5207, 5505 of this 
title.
