
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: 26USC5604]

 
                     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. 5604. Penalties relating to marks, brands, and containers


(a) In general

    Any person who shall--
        (1) transport, possess, buy, sell, or transfer any distilled 
    spirits unless the immediate container bears the type of closure or 
    other device required by section 5301(d),
        (2) with intent to defraud the United States, empty a container 
    bearing the closure or other device required by section 5301(d) 
    without breaking such closure or other device,
        (3) empty, or cause to be emptied, any distilled spirits from an 
    immediate container bearing any mark or brand required by law 
    without effacing and obliterating such mark or brand as required by 
    section 5206(d),
        (4) place any distilled spirits in any bottle, or reuse any 
    bottle for the purpose of containing distilled spirits, which has 
    once been filled and fitted with a closure or other device under the 
    provisions of this chapter, without removing and destroying such 
    closure or other device,
        (5) willfully and unlawfully remove, change, or deface any mark, 
    brand, label, or seal affixed to any case of distilled spirits, or 
    to any bottle contained therein,
        (6) with intent to defraud the United States, purchase, sell, 
    receive with intent to transport, or transport any empty cask or 
    package having thereon any mark or brand required by law to be 
    affixed to any cask or package containing distilled spirits, or
        (7) change or alter any mark or brand on any cask or package 
    containing distilled spirits, or put into any cask or package 
    spirits of greater strength than is indicated by the inspection mark 
    thereon, or fraudulently use any cask or package having any 
    inspection mark thereon, for the purpose of selling other spirits, 
    or spirits of quantity or quality different from the spirits 
    previously inspected,

shall be fined not more than $10,000 or imprisoned not more than 5 
years, or both, for each such offense.

(b) Cross references

            For provisions relating to the authority of internal revenue 
        officers to enforce provisions of this section, see sections 
        5203, 5557, and 7608.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1401; 
amended Pub. L. 96-39, title VIII, Sec. 807(a)(53), July 26, 1979, 93 
Stat. 289; Pub. L. 98-369, div. A, title IV, Sec. 454(c)(11)(A), July 
18, 1984, 98 Stat. 821.)


                            Prior Provisions

    A prior section 5604, act Aug. 16, 1954, ch. 736, 68A Stat. 684, 
related to penalty and forfeiture for failure or refusal of distiller to 
give bond, prior to the general revision of this chapter by Pub. L. 85-
859. See sections 5601(a)(4), (5) and 5615(3) of this title.
    Provisions similar to those comprising this section were contained 
in prior sections of act Aug. 16, 1954, prior to the general revision of 
this chapter by Pub. L. 85-859, as follows:

------------------------------------------------------------------------
      Present subsecs.:                      Prior sections
------------------------------------------------------------------------
(a)(1).......................  5008(b)(1), 5642.
(a)(2), (3)..................  5636.
(a)(4), (5)..................  5642, 5644.
(a)(6).......................  5642.
(a)(7) to (9)................  5636.
(a)(10)......................  5642, 5644.
(a)(11)......................  5643.
(a)(12)......................  5642, 5643.
(a)(13) to (15)..............  5642.
(a)(16)......................  5643.
(a)(17)......................  5635, 5636.
(a)(18)......................  5637.
(a)(19)......................  5638.
(b)..........................  5642.
------------------------------------------------------------------------

    The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A 
Stat. 602, 690 to 693.


                               Amendments

    1984--Subsec. (a). Pub. L. 98-369, Sec. 454(c)(11)(A), in amending 
subsec. (a) generally, struck out references to stamps in pars. (1) to 
(3), redesignated pars. (12), (16), (17), (18) as pars. (4)-(7), 
respectively, in pars. (4) to (7) as so redesignated, struck out all 
references to stamps, and struck out former pars. (4) to (11), (13) to 
(15), and (19), which had consisted of additional provisions concerning 
penalties relating to stamps, marks, brands and containers.
    Subsec. (b). Pub. L. 98-369, Sec. 454(c)(11)(A), in amending subsec. 
(b) generally, substituted provisions relating to cross references for 
provisions relating to officers authorized to enforce this section.
    1979--Subsec. (a)(1). Pub. L. 96-39, Sec. 807(a)(53)(A), substituted 
``section 5205(a)(1)'' for ``section 5205(a)(2)''.
    Subsec. (a)(2). Pub. L. 96-39, Sec. 807(a)(53)(B), substituted 
``section 5205(a)(1)'' for ``section 5205(a)(1) or (2)'' and ``section 
5205(a)(2)'' for ``section 5205(a)(3)''.
    Subsec. (a)(3). Pub. L. 96-39, Sec. 807(a)(53)(C), substituted 
``section 5205(f)'' for ``section 5205(g)''.
    Subsec. (a)(6). Pub. L. 96-39, Sec. 807(a)(53)(D), substituted 
``section 5205(a)(2)'' for ``section 5205(a)(3)''.
    Subsec. (a)(13). Pub. L. 96-39, Sec. 807(a)(53)(E), substituted 
``section 5205(a)'' for ``section 5205(a)(2) and (3)''.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective July 1, 1985, see section 
456(b) of Pub. L. 98-369, set out as an Effective Date note under 
section 5101 of this title.


                    Effective Date of 1979 Amendment

    Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 
of Pub. L. 96-39, set out as a note under section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 5206 of this title.
