
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: 26USC5661]

 
                     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 II--PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE 
                               PRODUCTION
 
Sec. 5661. Penalty and forfeiture for violation of laws and 
        regulations relating to wine
        

(a) Fraudulent offenses

    Whoever, with intent to defraud the United States, fails to pay any 
tax imposed upon wine or violates, or fails to comply with, any 
provision of subchapter F or subpart C of part I of subchapter A, or 
regulations issued pursuant thereto, or recovers or attempts to recover 
any spirits from wine, shall be fined not more than $5,000, or 
imprisoned not more than 5 years, or both, for each such offense, and 
all products and materials used in any such violation shall be forfeited 
to the United States.

(b) Other offenses

    Any proprietor of premises subject to the provisions of subchapter 
F, or any employee or agent of such proprietor, or any other person, who 
otherwise than with intent to defraud the United States violates or 
fails to comply with any provision of subchapter F or subpart C of part 
I of subchapter A, or regulations issued pursuant thereto, or who aids 
or abets in any such violation, 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. 
1407.)


                            Prior Provisions

    A prior section 5661, act Aug. 16, 1954, ch. 736, 68A Stat. 695, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.
    Prior section 5661(a) also provided for an additional penalty ``of 
double the tax due, to be assessed, levied and collected in the same 
manner as taxes are collected''. See section 6651 et seq. of this title.


                             Effective Date

    Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-
859, set out as a note under section 5001 of this title.
