26 U.S.C. § 5671
Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.
Notes of Decisions
Cited in 2
cases, 1982–2017 · leading case: Reese v. State, 456 So. 2d 341 (Ala. Crim. App. 1982).
Reese v. State, 456 So. 2d 341 (Ala. Crim. App. 1982). “" 26 U.S.C.A. § 5671 provides as punishment for violation of any provision of the "National Firearms Act 6 a fine of not more than $10,000, or imprisonment of not more than ten years, or both.”
United States v. Damien Boddy, 680 F. App'x 234 (4th Cir. 2017). “§ 844 (d), 26 U.S.C. § 5671 (2012), and fell within the range set forth in the plea agreement.”
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