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. § 5605

Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

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Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.

Notes of Decisions
Cited in 1 case, 1973–1973 · leading case: United States v. Litvin, 353 F. Supp. 1333 (D.D.C. 1973).
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United States v. Litvin, 353 F. Supp. 1333 (D.D.C. 1973). “26 U.S.C. §§ 5605 , 7342 (1970). See dissenting opinion of Chief Justice Burger in Colonnade, 397 U.”
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