
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: 26USC5685]

 
                     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. 5685. Penalty and forfeiture relating to possession of 
        devices for emitting gas, smoke, etc., explosives and firearms, 
        when violating liquor laws
        

(a) Penalty for possession of devices for emitting gas, smoke, etc.

    Whoever, when violating any law of the United States, or of any 
possession of the United States, or of the District of Columbia, in 
regard to the manufacture, taxation, or transportation of or traffic in 
distilled spirits, wines, or beer, or when aiding in any such violation, 
has in his possession or in his control any device capable of causing 
emission of gas, smoke, or fumes, and which may be used for the purpose 
of hindering, delaying, or preventing pursuit or capture, any explosive, 
or any firearm (as defined in section 5845), except a machine gun, or a 
shotgun having a barrel or barrels less than 18 inches in length, or a 
rifle having a barrel or barrels less than 16 inches in length, shall be 
fined not more than $5,000, or imprisoned not more than 10 years, or 
both, and all persons engaged in any such violation or in aiding in any 
such violation shall be held to be in possession or control of such 
device, firearm, or explosive.

(b) Penalty for possession of machine gun, etc.

    Whoever, when violating any such law, has in his possession or in 
his control a machine gun, or any shotgun having a barrel or barrels 
less than 18 inches in length, or a rifle having a barrel or barrels 
less than 16 inches in length, shall be imprisoned not more than 20 
years; and all persons engaged in any such violation or in aiding in any 
such violation shall be held to be in possession and control of such 
machine gun, shotgun, or rifle.

(c) Forfeiture of firearms, devices, etc.

    Every such firearm or device for emitting gas, smoke, or fumes, and 
every such explosive, machine gun, shotgun, or rifle, in the possession 
or control of any person when violating any such law, shall be seized 
and shall be forfeited and disposed of in the manner provided by section 
5872.

(d) Definition of machine gun

    As used in this section the term ``machine gun'' means a machine gun 
as defined in section 5845(b).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1411; 
amended Pub. L. 86-478, Sec. 4, June 1, 1960, 74 Stat. 150; Pub. L. 94-
455, title XIX, Sec. 1905(a)(23), (c)(6), Oct. 4, 1976, 90 Stat. 1821, 
1823.)


                            Prior Provisions

    A prior section 5685, act Aug. 16, 1954, ch. 736, 68A Stat. 699, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455, Sec. 1905(a)(23)(A), (c)(6), 
struck out ``Territory or'' after ``United States, or of any'' and 
substituted ``section 5845'' for ``section 5848''.
    Subsec. (c). Pub. L. 94-455, Sec. 1905(a)(23)(B), substituted 
``section 5872'' for ``section 5862''.
    Subsec. (d). Pub. L. 94-455, Sec. 1905(a)(23)(C), substituted 
``means a machinegun as defined in section 5845(b)'' for ``means any 
weapon which shoots, or is designed to shoot, automatically or 
semiautomatically, more than one shot, without manual reloading, by a 
single function of the trigger''.
    1960--Subsecs. (a), (b). Pub. L. 86-478 substituted ``shotgun having 
a barrel or barrels less than 18 inches in length, or a rifle having a 
barrel or barrels less than 16 inches in length'' for ``shotgun or rifle 
having a barrel or barrels less than 18 inches in length''.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1905(d) 
of Pub. L. 94-455, set out as a note under section 5005 of this title.


                    Effective Date of 1960 Amendment

    Amendment by Pub. L. 86-478 effective on first day of first month 
which begins more than 10 days after June 1, 1960, see section 5 of Pub. 
L. 86-478.
