
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: 26USC5691]

 
                     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 V--PENALTIES APPLICABLE TO OCCUPATIONAL TAXES
 
Sec. 5691. Penalties for nonpayment of special taxes


(a) General

    Any person who shall carry on a business subject to a special tax 
imposed by part II of subchapter A or section 5276 (relating to 
occupational taxes) and willfully fail to pay the special tax as 
required by law, shall be fined not more than $5,000, or imprisoned not 
more than 2 years, or both, for each such offense.

(b) Presumption in case of the sale of 20 wine gallons or more

    For the purposes of this chapter, the sale, or offer for sale, of 
distilled spirits, wines, or beer, in quantities of 20 wine gallons or 
more to the same person at the same time, shall be presumptive evidence 
that the person making such sale, or offer for sale, is engaged in or 
carrying on the business of a wholesale dealer in liquors or a wholesale 
dealer in beer, as the case may be. Such presumption may be overcome by 
evidence satisfactorily showing that such sale, or offer for sale, was 
made to a person other than a dealer, as defined in section 5112(a).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1413; 
amended Pub. L. 96-39, title VIII, Sec. 807(a)(60), July 26, 1979, 93 
Stat. 290; Pub. L. 98-369, div. A, title IV, Sec. 451(b)(3), July 18, 
1984, 98 Stat. 819; Pub. L. 100-203, title X, Sec. 10512(a)(1)(B)(i), 
(ii), Dec. 22, 1987, 101 Stat. 1330-447, 1330-448.)


                            Prior Provisions

    A prior section 5691, act Aug. 16, 1954, ch. 736, 68A Stat. 702, 
consisted of provisions similar to those comprising subsec. (a) of this 
section, prior to the general revision of this chapter by Pub. L. 85-
859.
    Prior section 5691 also related to forfeitures for nonpayment of 
special taxes relating to liquors. See sections 5607, 5613, 5615, 
5661(a), 5671, 5673, 5676(4), 5683, 7301, and 7302 of this title.


                               Amendments

    1987--Pub. L. 100-203 struck out ``relating to liquors'' after ``of 
special taxes'' in section catchline and substituted ``a business 
subject to a special tax imposed by part II of subchapter A or section 
5276 (relating to occupational taxes)'' for ``the business of a brewer, 
wholesale dealer in liquors, retail dealer in liquors, wholesale dealer 
in beer, retail dealer in beer, or limited retail dealer,'' in subsec. 
(a).
    1984--Subsec. (a). Pub. L. 98-369 substituted ``or limited retail 
dealer'' for ``limited retail dealer, or manufacturer of stills''.
    1979--Subsec. (a). Pub. L. 96-39 eliminated persons employed as 
rectifiers from the penalties imposed by this section.


                    Effective Date of 1987 Amendment

    Amendment by Pub. L. 100-203 effective Jan. 1, 1988, see section 
10512(h) of Pub. L. 100-203, set out as an Effective Date note under 
section 5081 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective on first day of first calendar 
month which begins more than 90 days after July 18, 1984, see section 
456(a) of Pub. L. 98-369, set out as an Effective Date note under 
section 5101 of this title.


                    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.


                             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.

                  Section Referred to in Other Sections

    This section is referred to in sections 5125, 5148 of this title.
