FEDERAL · 26 U.S.C. · Chapter Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
Penalty for failure of brewer to comply with requirements and to keep records and file returns
26 U.S.C. § 5672
Title26 — Internal Revenue Code
ChapterSubchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
PartIII
This text of 26 U.S.C. § 5672 (Penalty for failure of brewer to comply with requirements and to keep records and file returns) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 5672.
Text
Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
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Related
§ 5415
26 U.S.C. § 5415
Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1408.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5672, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Prior Provisions
A prior section 5672, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
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Bluebook (online)
26 U.S.C. § 5672, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5672.