
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: 26USC5673]

 
                     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 III--PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER 
                               AND BREWING
 
Sec. 5673. Forfeiture for flagrant and willful removal of beer 
        without taxpayment
        
    For flagrant and willful removal of taxable beer for consumption or 
sale, with intent to defraud the United States of the tax thereon, all 
the right, title, and interest of each person who knowingly has suffered 
or permitted such removal, or has connived at the same, in the lands and 
buildings constituting the brewery shall be forfeited by a proceeding in 
rem in the District Court of the United States having jurisdiction 
thereof.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 
1408.)


                            Prior Provisions

    A prior section 5673, act Aug. 16, 1954, ch. 736, 68A Stat. 696, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.
