26 U.S.C. § 5604

Penalties relating to marks, brands, and containers

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(a) In generalAny person who shall—(1) transport, possess, buy, sell, or transfer any distilled spirits unless the immediate container bears the type of closure or other device required by section 5301(d),(2) with intent to defraud the United States, empty a container bearing the closure or other device required by section 5301(d) without breaking such closure or other device,(3) empty, or cause to be emptied, any distilled spirits from an immediate container bearing any mark or brand required by law without effacing and obliterating such mark or brand as required by section 5206(d),(4) place any distilled spirits in any bottle, or reuse any bottle for the purpose of containing distilled spirits, which has once been filled and fitted with a closure or other device under the provisions of this chapter, without removing and destroying such closure or other device,(5) willfully and unlawfully remove, change, or deface any mark, brand, label, or seal affixed to any case of distilled spirits, or to any bottle contained therein,(6) with intent to defraud the United States, purchase, sell, receive with intent to transport, or transport any empty cask or package having thereon any mark or brand required by law to be affixed to any cask or package containing distilled spirits, or(7) change or alter any mark or brand on any cask or package containing distilled spirits, or put into any cask or package spirits of greater strength than is indicated by the inspection mark thereon, or fraudulently use any cask or package having any inspection mark thereon, for the purpose of selling other spirits, or spirits of quantity or quality different from the spirits previously inspected,shall be fined not more than $10,000 or imprisoned not more than 5 years, or both, for each such offense.(b) Cross references

For provisions relating to the authority of internal revenue officers to enforce provisions of this section, see sections 5203, 5557, and 7608.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1401; amended Pub. L. 96–39, title VIII, § 807(a)(53), July 26, 1979, 93 Stat. 289; Pub. L. 98–369, div. A, title IV, § 454(c)(11)(A), July 18, 1984, 98 Stat. 821.)Editorial NotesPrior Provisions

A prior section 5604, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty and forfeiture for failure or refusal of distiller to give bond, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5601(a)(4), (5) and 5615(3) of this title.

Provisions similar to those comprising 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 subsecs.:	Prior sections
(a)(1)	5008(b)(1), 5642.
(a)(2), (3)	5636.
(a)(4), (5)	5642, 5644.
(a)(6)	5642.
(a)(7) to (9)	5636.
(a)(10)	5642, 5644.
(a)(11)	5643.
(a)(12)	5642, 5643.
(a)(13) to (15)	5642.
(a)(16)	5643.
(a)(17)	5635, 5636.
(a)(18)	5637.
(a)(19)	5638.
(b)	5642.

The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 602, 690 to 693.

Amendments

1984—Subsec. (a). Pub. L. 98–369, § 454(c)(11)(A), in amending subsec. (a) generally, struck out references to stamps in pars. (1) to (3), redesignated pars. (12), (16), (17), (18) as pars. (4)–(7), respectively, in pars. (4) to (7) as so redesignated, struck out all references to stamps, and struck out former pars. (4) to (11), (13) to (15), and (19), which had consisted of additional provisions concerning penalties relating to stamps, marks, brands and containers.

Subsec. (b). Pub. L. 98–369, § 454(c)(11)(A), in amending subsec. (b) generally, substituted provisions relating to cross references for provisions relating to officers authorized to enforce this section.

1979—Subsec. (a)(1). Pub. L. 96–39, § 807(a)(53)(A), substituted “section 5205(a)(1)” for “section 5205(a)(2)”.

Subsec. (a)(2). Pub. L. 96–39, § 807(a)(53)(B), substituted “section 5205(a)(1)” for “section 5205(a)(1) or (2)” and “section 5205(a)(2)” for “section 5205(a)(3)”.

Subsec. (a)(3). Pub. L. 96–39, § 807(a)(53)(C), substituted “section 5205(f)” for “section 5205(g)”.

Subsec. (a)(6). Pub. L. 96–39, § 807(a)(53)(D), substituted “section 5205(a)(2)” for “section 5205(a)(3)”.

Subsec. (a)(13). Pub. L. 96–39, § 807(a)(53)(E), substituted “section 5205(a)” for “section 5205(a)(2) and (3)”.

Statutory Notes and Related SubsidiariesEffective Date of 1984 Amendment

Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) 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.

Notes of Decisions

Cited in 78 cases, 1961–2001 · leading case: United States v. Burnis Bryant, United States of Am. v. Henry Church Bryant, 461 F.2d 912 (6th Cir. 1972).

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United States v. Burnis Bryant, United States of Am. v. Henry Church Bryant, 461 F.2d 912 (6th Cir. 1972). · cites it 3× “§ 5205 (a)(2), in violation of 26 U.S.C. § 5604 (a)(1). In number 71-1924, Burnis Bryant, Henry’s brother, appeals from a judgment following a jury conviction of one count of aiding and abetting a violation of 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× “§ 5601 (a) (1), possession of unregistered distilling apparatus ; Count III — Becker and Greene were convicted for violating 26 U.S.C. § 5604 (a) (1), sale without stamp of distilled spirits; and Count IV'— Thomas and Becker were convicted for violating 26 U.”

Bobby Lee Moore v. United States, 598 F.2d 439 (5th Cir. 1979). “Appellant Moore was convicted of possession of non-tax paid whiskey in violation of 26 U.S.C. § 5604 (a)(1) in 1976 after a jury trial.”

United States v. Larry Winfred Shilling, (Two Cases), 826 F.2d 1365 (4th Cir. 1987). “§§ 5861 (d) and 5871; and (3) possession of untaxed liquor in violation of 26 U.S.C. § 5604 (a)(1). Counts 1 and 2 of this Indictment were later dismissed without prejudice, dropping the charges of possession with intent to distribute.”

United States v. Alfredo Puchi, Jr., 441 F.2d 697 (9th Cir. 1971). · cites it 2× “whiskey, the immediate containers thereof not having affixed thereto stamps evidencing the determination of the tax thereon or indicating compliance with the provisions of § 5205(a) (2), Title 26, United States Code, all in violation of 26 U.S.C. § 5604 (a) (1) and 18 U.S.C. § 2…”

United States v. James Adrian Ambrose, Alias Lilly Ambrose, 483 F.2d 742 (6th Cir. 1973). “§ 2 and 26 U.S.C. § 5604 (a)(1) (1970). He also appeals from the revocation of the probation that he had received upon his conviction of an earlier offense.”

United States v. Joe Summerville, 477 F.2d 393 (5th Cir. 1973). · cites it 2× “26 U.S.C.A. § 5604 provides for jiunishment by imprisonment for up to five years and fines of up to $10,000 for each offense.”

United States v. Tollie Johnson, 455 F.2d 932 (5th Cir. 1972). “…of the district court is Affirmed. 1 . Miranda v. Arizona, 384 U.S. 477 , 86 S.Ct. 1602 , 16 L.Ed.2d 694 . 2 . 26 U.S.C.A. § 5604 (a) (1).”

United States v. LaBerge, 267 F. Supp. 686 (D. Maryland 1967). · cites it 2× “Count four charges unlawful possession of containers of distilled spirits without stamps affixed evidencing compliance with 26 U.S.C. § 5604 (a) (1). All four counts charge aiding and abetting under 18 U.”

United States v. James Williamson, & Jack Williamson, 450 F.2d 585 (5th Cir. 1971). “§ 2) and possession of tax-unpaid whiskey ( 26 U.S.C.A. § 5604 (a) (1)). The indictment alleged 60 overt acts in furtherance of the conspiracy and, among others, named as co-conspirators but not as defendants Sam Dryden, Bay Hutcheson, Charles McCracken and Joe Adams (a “special…”

United States v. Harold S. Hall, 505 F.2d 961 (3rd Cir. 1974). “§ 5601 (a)(1) and for possession of non tax-paid distilled spirits in violation of 26 U.S.C. § 5604 (a)(1). On July 20, 1973, Special Agent O’Connell of the Bureau of Alcohol, Tobacco and Firearms sought and received a warrant to search appellee’s premises, situated near…”

United States v. William Jimmy Roland, 449 F.2d 1281 (5th Cir. 1971). “— carries on the business of a distiller or rectifier without having given bond as required by law; * * * 26 U.S.C.A. § 5604 (a) General. — Any person who shall— (1) transport, possess, buy, sell, or transfer any distilled spirits, required to be stamped under the provisions of…”

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— 26 U.S.C. § 5604(a) — 2 cases

United States v. Chester Lee Thaxton, 483 F.2d 1071 (5th Cir. 1973).

United States v. Vernander Harvey, 464 F.2d 1286 (5th Cir. 1972).

— 26 U.S.C. § 5604(a)(1) — 1 case

United States v. Joe Summerville, 477 F.2d 393 (5th Cir. 1973). “26 U.S.C.A. § 5604 provides for jiunishment by imprisonment for up to five years and fines of up to $10,000 for each offense.”

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