U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

26 U.S.C. § 5603

Penalty relating to records, returns, and reports

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar
(a) Fraudulent noncomplianceAny person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall—(1) fail to keep any such document or to make required entries therein; or(2) make any false entry in such document; or(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or(5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.(b) Failure to complyAny person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall—(1) fail to keep any such document or to make required entries therein; or(2) make any false entry in such document; or(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or(5) fail to refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;or who shall, otherwise than with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1400; amended Pub. L. 115–141, div. U, title IV, § 401(a)(249), Mar. 23, 2018, 132 Stat. 1196.)Editorial NotesPrior Provisions

A prior section 5603, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for failure or refusal of distiller or rectifier to give notice of intention to engage in such business, prior to the general revision of this chapter by Pub. L. 85–859. See section 5601(a)(2), (3) of this title.

Provisions similar to those comprising this section were contained in prior sections 5610, 5611, 5620, 5621, 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 685 to 687, 703, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2018—Pub. L. 115–141 inserted comma after “returns” in section catchline.

Notes of Decisions
Cited in 8 cases, 1964–2019 · leading case: Michaels Enter., Inc. v. United States, 376 U.S. 356 (1964).
Sort: Relevance Newest Treatment
Michaels Enter., Inc. v. United States, 376 U.S. 356 (1964). · cites it 2× “1400 , 26 U. S. C. § 5603 (b)(5). The second count charged them with failure “to keep” certain purchase records or “make required entries therein” in violation of 72 Stat.”
United States v. Ciaccio, 356 F. Supp. 1373 (D. Maryland 1972). “§ 5124 (a), 26 U.S.C. § 5603 (a) and (b). 4. Making a false statement on a document where the matter is within the jurisdiction of the United States.”
United States v. Maurice Friedman, 416 F.2d 947 (7th Cir. 1969). · cites it 3× “Defendant, a retail liquor dealer, was indicted for violations of 26 U.S.C. § 5603 (b): Count I charged defendant with violation of 26 U.”
United States v. Kubik, 266 F. Supp. 501 (S.D. Iowa 1967). · cites it 2× “§ 5124 and in violation of 26 U.S.C. § 5603 ; in Count II the defendant, being a person who sold and offered for sale distilled spirits, is charged with possessing a liquor bottle in which there had been placed distilled spirits other than those contained in said bottle at the…”
United States v. Fine, 413 F. Supp. 728 (W.D. Wis. 1976). “§ 7011 (a), in violation of 26 U.S.C. § 5603 (a)(1). Avoiding the requirements of § 7011(a) was not and could not be a violation of § 5603(a)(1), since the latter statute was limited in applicability to a different set of regulatory provisions.”
United States v. Deodies Curry & Shirley Pierce Curry, 428 F.2d 785 (9th Cir. 1970). “26 U.S.C. § 5603 and § 5601(a) (4), which provide it shall be illegal to carry on the business of distillers without having given bond; and 26 U.”
United States v. Balistrieri, 346 F. Supp. 341 (E.D. Wis. 1972). “It is alleged that such failures constitute violations of 26 U.S.C. § 5603 (a) (1). Mr. Balistrieri contends that each of these counts fails to state an offense against the United States.”
Guzman-Perez v. Comm'r of Soc. Sec. (D.P.R. 2019). “Rivera Castro pleaded guilty to a one count Information which charged her with failing to keep documents or make required entries in violation of 26 U.S.C. § 5603 (b). Tr. 636-44. On June 19, 2015, the OIG determined that there was “reason to believe” fraud may have been…”
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.