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. § 5606

Penalty relating to containers of distilled spirits

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Whoever violates any provision of section 5301, or of any regulation issued pursuant thereto, or the terms or conditions of any permit issued pursuant to the authorization contained in such section, and any officer, director, or agent of any corporation who knowingly participates in such violation, shall, upon conviction, be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.

Notes of Decisions
Cited in 11 cases, 1960–1972 · leading case: Henry Pierce Taylor v. United States, 279 F.2d 10 (5th Cir. 1960).
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Henry Pierce Taylor v. United States, 279 F.2d 10 (5th Cir. 1960). · cites it 2× “In violation of 26 U.S.C.A. § 5606 . 3 . In violation of 26 U.”
L. B. McFarland v. United States, 273 F.2d 417 (5th Cir. 1960). “§ 5174 ; (2) carrying on the business of a distiller, in violation of 26 U.S.C.A. § 5606 ; and (3) making and fermenting 4000 gallons of mash, in violation of 26 U.”
Petition of the Colonnade Catering Corp. v. United States, 410 F.2d 197 (2d Cir. 1969). “…§ 5301 (c) is punishable by a fine of not more than $1,000, or imprisonment for not more than one year, or both. 26 U.S.C. § 5606 .”
Paul A. Kendall & Ruth Elder Kendall v. United States, 272 F.2d 163 (5th Cir. 1960). “Count One charged possession of an unregistered still in violation of 26 U.S.C. § 5601 ; Count Two charged the production of mash in violation of 26 U.”
United States v. Two Lots of Ground & Improvements Thereon Located on Spruce Street, 30 F.R.D. 5 (E.D. Pa. 1962). “This action, which was brought under 26 U.S.C.A. § 5606 , 1 is a libel to forfeit real estate alleged to have been used for the operation of an unlicensed still.”
United States v. Nicholas J. Nardiello, Jr., United States of Am. v. Alfred Salerno, 303 F.2d 876 (3d Cir. 1962). “26 U.S.C.A. §§ 5606 , 5174(a), and 5216(a).”
United States v. Wedgewood, Inc., 457 F.2d 648 (1st Cir. 1972). “§ 5301 (d), 5 violations of the section can be punished only pursuant to the penalty provision, 26 U.S.C. § 5606 , which provides : “Whoever violates any provision of section 5301, or of any regulation issued pursuant thereto, or the terms or conditions of any permit issued…”
United States v. Two Lots of Ground, 183 F. Supp. 355 (E.D. Pa. 1960). “On June 7, 1958, the government seized the real estate 3 as forfeited under Section 5606 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 5606 , “ * * the business of a distiller having been carried on at said premises without a bond having been given as required by law,”…”
United States v. Wasik, 230 F. Supp. 280 (W.D. Pa. 1964). · cites it 2× “§ 5301 (c) (2) 1 26 U.S.C. § 5606 2 ; and fourteen liquor bottles in violation of §§ 5301(c) (4) and 5606 of that Act, 26 U.”
United States v. D'Antonio, 324 F.2d 667 (3d Cir. 1963). “§ 5601 ; of possession of an unregistered still, 26 U.S.C. § 5606 and of making and fermenting mash fit for distillation, 26 U.”
United States v. Charles R. Simpson, 295 F.2d 505 (6th Cir. 1961). “§ 5174 ) and in the second count with carrying on the business of a distiller of spirituous liquor without having given bond (Title 26 U.S.C.A. § 5606 ). Upon the trial, the Government offered no direct or record proof that the still was unregistered or that the required bond…”
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