26 U.S.C. § 5601

Criminal penalties

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(a) OffensesAny person who—(1) Unregistered stills

has in his possession or custody, or under his control, any still or distilling apparatus set up which is not registered, as required by section 5179(a); or

(2) Failure to file application

engages in the business of a distiller or processor without having filed application for and received notice of registration, as required by section 5171(c); or

(3) False or fraudulent application

engages, or intends to engage, in the business of distiller, warehouseman, or processor of distilled spirits, and files a false or fraudulent application under section 5171; or

(4) Failure or refusal of distiller, warehouseman, or processor to give bond

carries on the business of a distiller, warehouseman, or processor without having given bond as required by law; or

(5) False, forged, or fraudulent bond

engages, or intends to engage, in the business of distiller, warehouseman, or processor of distilled spirits, and gives any false, forged, or fraudulent bond, under subchapter B; or

(6) Distilling on prohibited premises

uses, or possesses with intent to use, any still, boiler, or other utensil for the purpose of producing distilled spirits, or aids or assists therein, or causes or procures the same to be done, in any dwelling house, or in any shed, yard, or inclosure connected with such dwelling house (except as authorized under section 5178(a)(1)(C)), or on board any vessel or boat, or on any premises where beer or wine is made or produced, or where liquors of any description are retailed, or on premises where any other business is carried on (except when authorized under section 5178(b)); or

(7) Unlawful production, removal, or use of material fit for production of distilled spirits

except as otherwise provided in this chapter, makes or ferments mash, wort, or wash, fit for distillation or for the production of distilled spirits, in any building or on any premises other than the designated premises of a distilled spirits plant lawfully qualified to produce distilled spirits, or removes, without authorization by the Secretary, any mash, wort, or wash, so made or fermented, from the designated premises of such lawfully qualified plant before being distilled; or

(8) Unlawful production of distilled spirits

not being a distiller authorized by law to produce distilled spirits, produces distilled spirits by distillation or any other process from any mash, wort, wash, or other material; or

(9) Unauthorized use of distilled spirits in manufacturing processesexcept as otherwise provided in this chapter, uses distilled spirits in any process of manufacture unless such spirits—(A) have been produced in the United States by a distiller authorized by law to produce distilled spirits and withdrawn in compliance with law; or(B) have been imported (or otherwise brought into the United States) and withdrawn in compliance with law; or(10) Unlawful processingengages in or carries on the business of a processor—(A) with intent to defraud the United States of any tax on the distilled spirits processed by him; or(B) with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits; or(11) Unlawful purchase, receipt, or processing of distilled spirits

purchases, receives, or processes any distilled spirits, knowing or having reasonable grounds to believe that any tax due on such spirits has not been paid or determined as required by law; or

(12) Unlawful removal or concealment of distilled spirits

removes, other than as authorized by law, any distilled spirits on which the tax has not been paid or determined, from the place of manufacture or storage, or from any instrument of transportation, or conceals spirits so removed; or

(13) Creation of fictitious proof

adds, or causes to be added, any ingredient or substance (other than ingredients or substances authorized by law to be added) to any distilled spirits before the tax is paid thereon, or determined as provided by law, for the purpose of creating fictitious proof; or

(14) Distilling after notice of suspension

after the time fixed in the notice given under section 5221(a) to suspend operations as a distiller, carries on the business of a distiller on the premises covered by the notice of suspension, or has mash, wort, or beer on such premises, or on any premises connected therewith, or has in his possession or under his control any mash, wort, or beer, with intent to distill the same on such premises; or

(15) Unauthorized withdrawal, use, sale, or distribution of distilled spirits for fuel use

withdraws, uses, sells, or otherwise disposes of distilled spirits produced under section 5181 for other than fuel use;

shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.(b) Presumptions

Whenever on trial for violation of subsection (a)(4) the defendant is shown to have been at the site or place where, and at the time when, the business of a distiller or processor was so engaged in or carried on, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without jury).

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1398; amended Pub. L. 94–455, title XIX, §§ 1905(a)(22), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 96–39, title VIII, § 807(a)(52), July 26, 1979, 93 Stat. 288; Pub. L. 96–223, title II, § 232(e)(2)(A), Apr. 2, 1980, 94 Stat. 280; Pub. L. 115–141, div. U, title IV, § 401(a)(248), Mar. 23, 2018, 132 Stat. 1196.)Editorial NotesPrior Provisions

A prior section 5601, act Aug. 16, 1954, ch. 736, 68A Stat. 683, consisted of provisions similar to those comprising subsec. (a)(1) of this section, and also related to forfeiture for possession of unregistered still or distilling apparatus, prior to the general revision of this chapter by Pub. L. 85–859. See section 5615(1) of this title.

Provisions similar to those comprising subsecs. (a)(2) to (8), (9)(A), (10) to (14) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows:

Present subd. of subsec. (a):	Prior sections
(2)	5172, 5603.
(3)	5603.
(4)	5172, 5604, 5606.
(5)	5604.
(6)	5171, 5607.
(7)	5216(a)(1), (4), 5608(a).
(8)	5216(a)(1), 5608(a).
(9)	5216(a)(1), 5608(a).
(10)	5628, 5629.
(11)	5629.
(12)	5608(a), 5631, 5632, 5643, 5647.
(13)	5634.
(14)	5650.

The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 627, 640, 641, 684, 685, 689, 690, 692, 693, 695.

Amendments

2018—Subsec. (a)(15). Pub. L. 115–141 substituted “withdraws,” for “Withdraws,”.

1980—Subsec. (a)(15). Pub. L. 96–223 added par. (15).

1979—Subsec. (a)(2). Pub. L. 96–39, § 807(a)(52)(A), struck out “distiller or rectifier” in heading and substituted “processor” for “rectifier” and “section 5171(c)” for “section 5171(a)” in text.

Subsec. (a)(3). Pub. L. 96–39, § 807(a)(52)(B), substituted “warehouseman, or processor” for “bonded warehouseman, rectifier, or bottler”.

Subsec. (a)(4). Pub. L. 96–39, § 807(a)(52)(C), substituted “warehouseman, or processor” for “or rectifier” in heading and in text.

Subsec. (a)(5). Pub. L. 96–39, § 807(a)(52)(B), substituted “warehouseman, or processor” for “bonded warehouseman, rectifier, or bottler”.

Subsec. (a)(10). Pub. L. 96–39, § 807(a)(52)(D), substituted “processing” for “rectifying or bottling” in par. (10) heading, “processor” for “rectifier, or a bottler of distilled spirits” in text preceding subpar. (A), and “processed” for “rectified or bottled” in subpar. (A).

Subsec. (a)(11). Pub. L. 96–39, § 807(a)(52)(E), substituted “or processing” for “rectification, or bottling” in heading and “or processes” for “rectifies, or bottles” in text.

Subsec. (b). Pub. L. 96–39, § 807(a)(52)(F), substituted “processor” for “rectifier”.

1976—Subsec. (a)(7). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (b). Pub. L. 94–455, § 1905(a)(22), struck out par. (1) relating to presumptions in the matter of unregistered stills, par. (3) relating to presumptions in the matter of unlawful production, removal, or use of material fit for production of distilled spirits, and par. (4) relating to presumptions in the matter of unlawful production of distilled spirits, and struck out the number designation “(2)” and heading for former par. (2), leaving only the text for former par. (2) relating to presumptions in the matter of failure or refusal of distiller or rectifier to give bond.

Statutory Notes and Related SubsidiariesEffective Date of 1980 Amendment

Amendment by Pub. L. 96–223 effective on first day of first calendar month beginning more than 60 days after Apr. 2, 1980, see section 232(h)(3) of Pub. L. 96–223, set out as an Effective Date note under section 5181 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 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

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.

Prosecution and Punishment of Offenses Committed and Penalties or Forfeitures Incurred; Savings Provision

Pub. L. 85–859, title II, § 210(c), Sept. 2, 1958, 72 Stat. 1435, provided that: “All offenses committed, and all penalties or forfeitures incurred, under any provision of law amended by this title [enacting sections 5849, 5854, 5855 and 7608 of this title, amending this chapter, chapter 52 of this title and sections 5801, 5811, 5814, 7272, 7301, 7224 to 7326, 7609, 7652 and 7655 of this title, and enacting notes set out under this section and sections 5001, 5006, 5025, 5064, 5175, and 5304 of this title], may be prosecuted and punished in the same manner and with the same effect as if this title had not been enacted.”

Notes of Decisions

Cited in 189 cases (3 in the last 5 years), 1956–2026 · leading case: United States v. Gainey, 380 U.S. 63 (1965).

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United States v. Gainey, 380 U.S. 63 (1965). · cites it 9× “After a jury trial in the United States District Court for the Middle District of Georgia, respondent Jackie Gainey was convicted of violating 26 U. S. C. § 5601 *64 (a) (1) (possession, custody or control of a set up, unregistered still and distilling apparatus) and 26 U.”

Leary v. United States, 395 U.S. 6 (1969). · cites it 4× “" See 26 U. S. C. §§ 5601 (a) (4), 5601 (b) (2).”

Cnty. Court of Ulster Cty. v. Allen, 442 U.S. 140 (1979). · cites it 2× “In Gainey the Court sustained a conviction "for carrying on" the business of the distillery in violation of 26 U. S. C. § 5601 (a) (4), whereas in Romano , the Court set aside a conviction for being in "possession, or custody, or .”

Williamson v. State, 281 S.E.2d 512 (Ga. 1981). · cites it 5× “The trial court charged the jury that 26 USC § 5601 (b) (2) created a presumption that the defendant’s presence at the site of the still was sufficient evidence to authorize his conviction under § 5601 (a) (4) unless he explained his presence to the satisfaction of the jury.”

United States v. Romano, 382 U.S. 136 (1965). · cites it 4× “Respondents 1 were indicted on three counts: Count 1 charged possession, custody and control of an illegal still in violation of 26 U. S. C. § 5601 (a)(1); 2 Count 2, the illegal production of distilled spirits in violation of 26 U.”

United States v. Miguel Arnaldo Delgado, Deepak Kumar, 321 F.3d 1338 (11th Cir. 2003). · cites it 2× “Delgado was convicted of every charge except Count 2, a count alleging substantive violations of 26 U.S.C. § 5601 (a)(ll). Kumar and Delgado both filed timely appeals and they contend that the jury did not have sufficient evidence to convict them.”

Chapman v. United States, 365 U.S. 610 (1961). · cites it 2× “NOTES [1] 26 U. S. C. §§ 5601 , 5606. [2] Only ancient English cases are cited in support of the text.”

Carvell McMillian Mary Lynn McMillian Bobby McMillian & John William McMillian v. United States, 363 F.2d 165 (5th Cir. 1966). · cites it 4× “26 U.S.C. §§ 5601 (a) (1), 5179 (possession of an unregistered still); 26 U.”

United States v. LaBerge, 267 F. Supp. 686 (D. Maryland 1967). · cites it 9× “Count three charges the unlawful making of distilled spirits under 26 U.S.C. § 5601 (a) (7). Count four charges unlawful possession of containers of distilled spirits without stamps affixed evidencing compliance with 26 U.”

Earl D. Greene v. United States of Am., John Becker v. United States of Am., Mike A. Thomas v. United States, 454 F.2d 783 (9th Cir. 1972). · cites it 2× “Curtice and others, to violate 26 U.S.C. § 5601 , possession and use of unregistered distilling apparatus, and removal and concealment of spirits produced thereby; Count II — Thomas was convicted for violating 26 U.”

United States v. Vankirk Moore & Harold Burnell, 571 F.2d 76 (2d Cir. 1978). · cites it 2× “§ 5601 (b)(2) (amended in 1976) that the accused’s presence at an illegal still is sufficient evidence to authorize conviction for carrying on the business of distilling without the required bond. Stating that the Tot test was the correct test to apply, the Court continued: “The…”

United States v. Howard Dee Hassell, 336 F.2d 684 (6th Cir. 1964). · cites it 5× “The indictment in the first ease charged violations of 26 U.S.C.A. § 5601 (a) (1); 26 U.S.C.A. § 5601 (a) (4); 28 U.”

Show all 189 citing cases →

— 26 U.S.C. § 5601(a) — 6 cases

Jewell Greenberry White v. United States, 396 F.2d 822 (5th Cir. 1968).

United States v. Howard Dee Hassell, 336 F.2d 684 (6th Cir. 1964). “The indictment in the first ease charged violations of 26 U.S.C.A. § 5601 (a) (1); 26 U.S.C.A. § 5601 (a) (4); 28 U.”

Jefferson Davis Broadus & Joe Curt Coleman v. United States, 317 F.2d 212 (5th Cir. 1963).

United States v. Joseph H. Cudia & John Turner, 346 F.2d 227 (7th Cir. 1965).

United States v. Bomano, 241 F. Supp. 933 (D. Me. 1965).

— 26 U.S.C. § 5601(a)(4) — 1 case

United States v. Luther Ernest Hendrix, 487 F.2d 893 (5th Cir. 1973).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.