
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: 26USC5682]

 
                     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 IV--PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
 
Sec. 5682. Penalty for breaking locks or gaining access

    Every person, who destroys, breaks, injures, or tampers with any 
lock or seal which may be placed on any room, building, tank, vessel, or 
apparatus, by any authorized internal revenue officer or any approved 
lock or seal placed thereon by a distilled spirits plant proprietor, or 
who opens said lock, seal, room, building, tank, vessel, or apparatus, 
or in any manner gains access to the contents therein, in the absence of 
the proper officer, or otherwise than as authorized by law, shall be 
fined not more than $5,000, or imprisoned not more than 3 years, or 
both.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1410; 
amended Pub. L. 96-39, title VIII, Sec. 807(a)(59), July 26, 1979, 93 
Stat. 290.)


                            Prior Provisions

    A prior section 5682, act Aug. 16, 1954, ch. 736, 68A Stat. 698, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1979--Pub. L. 96-39 expanded penalty provisions to include persons 
tampering with locks or seals affixed by distilled spirits plant 
proprietors.


                    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.
