
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: 26USC5607]

 
                     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. 5607. Penalty and forfeiture for unlawful use, recovery, or 
        concealment of denatured distilled spirits, or articles
        
    Any person who--
        (1) uses denatured distilled spirits withdrawn free of tax under 
    section 5214(a)(1) in the manufacture of any medicinal preparation 
    or flavoring extract in violation of the provisions of section 
    5273(b)(1) or knowingly sells, or offers for sale, any such 
    medicinal preparation or flavoring extract in violation of section 
    5273(b)(2); or
        (2) knowingly withdraws any denatured distilled spirits free of 
    tax under section 5214(a)(1) for beverage purposes; or
        (3) knowingly sells any denatured distilled spirits withdrawn 
    free of tax under section 5214(a)(1), or any articles containing 
    such denatured distilled spirits, for beverage purposes; or
        (4) recovers or attempts to recover by redistillation or by any 
    other process or means (except as authorized in section 5223 or in 
    section 5273(c)) any distilled spirits from any denatured distilled 
    spirits withdrawn free of tax under section 5214(a)(1), or from any 
    articles manufactured therefrom, or knowingly uses, sells, conceals, 
    or otherwise disposes of distilled spirits so recovered or 
    redistilled;

shall be fined not more than $10,000, or imprisoned not more than 5 
years, or both, for each such offense; and all personal property used in 
connection with his business, together with the buildings and ground 
constituting the premises on which such unlawful acts are performed or 
permitted to be performed shall be forfeited to the United States.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 
1402.)


                            Prior Provisions

    A prior section 5607, act Aug. 16, 1954, ch. 736, 68A Stat. 684, 
related to penalty for distilling on prohibited premises, prior to the 
general revision of this chapter by Pub. L. 85-859. See sections 5505(i) 
and 5601(a)(6) of this title.
    Provisions similar to those comprising this section were contained 
in prior section 5647, act Aug. 16, 1954, ch. 736, 68A Stat. 693, 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 section 5273 of this title.
