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 II— PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION

26 U.S.C. § 5663

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For penalties of common application pertaining to liquors, including wines, see part IV.