26 U.S.C. § 5661

Penalty and forfeiture for violation of laws and regulations relating to wine

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(a) Fraudulent offenses

Whoever, with intent to defraud the United States, fails to pay any tax imposed upon wine or violates, or fails to comply with, any provision of subchapter F or subpart C of part I of subchapter A, or regulations issued pursuant thereto, or recovers or attempts to recover any spirits from wine, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and all products and materials used in any such violation shall be forfeited to the United States.

(b) Other offenses

Any proprietor of premises subject to the provisions of subchapter F, or any employee or agent of such proprietor, or any other person, who otherwise than with intent to defraud the United States violates or fails to comply with any provision of subchapter F or subpart C of part I of subchapter A, or regulations issued pursuant thereto, or who aids or abets in any such violation, 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. 1407.)Editorial NotesPrior Provisions

A prior section 5661, act Aug. 16, 1954, ch. 736, 68A Stat. 695, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5661(a) also provided for an additional penalty “of double the tax due, to be assessed, levied and collected in the same manner as taxes are collected”. See section 6651 et seq. of this title.

Statutory Notes and Related SubsidiariesEffective 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.

Notes of Decisions

Cited in 4 cases, 1974–2013 · leading case: Donald Jackman, Jr. v. J. Shartle, 535 F. App'x 87 (3rd Cir. 2013).

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Donald Jackman, Jr. v. J. Shartle, 535 F. App'x 87 (3rd Cir. 2013). “§§ 922 (g)(1), 924(e), and possession of an unregistered firearm in violation of 26 U.S.C. §§ 5661 (d), 5871. He received a total of 262 months in prison.”

Nat'l Org. for the Reform of Marijuana Laws (NORML) v. Bell, 488 F. Supp. 123 (D.D.C. 1980). “, 26 U.S.C. §§ 5661 (b), 5681, 5683, 5686 (1976).”

Wine Hobby Usa, Inc. v. United States Internal Revenue Serv.. Appeal of United States Bureau of Alcohol, Tobacco & Firearms, 502 F.2d 133 (3rd Cir. 1974). “26 U.S.C. §§ 5661 (a), 5687 ; 27 U.S.C. § 207 .”

United States v. Paul Edward Humphrey, 140 F.3d 762 (8th Cir. 1998). “§ 922 (g)(3), possession of an unregistered firearm, 26 U.S.C. § 5661 (b), and possession of marijuana, 21 U.”

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