FEDERAL · 26 U.S.C. · Chapter Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
Penalty for unlawful production or removal of beer
26 U.S.C. § 5674
Title26 — Internal Revenue Code
ChapterSubchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
PartIII
This text of 26 U.S.C. § 5674 (Penalty for unlawful production or removal of beer) 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. § 5674.
Text
(a)Unlawful production
Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).
(b)Unlawful removal
Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
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Related
In Re Matter of Grand Jury Applicants, C. Schmidt & Sons, Inc., Joseph J. Reinert, David Verna, David F. Herrala, Paul P. Marchese, Charles P. McDevitt and Joseph H. McDevitt
619 F.2d 1022 (Third Circuit, 1980)
In re Grand Jury
619 F.2d 1022 (Third Circuit, 1980)
Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 95–458, §2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5674, 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.
Amendments
1978—Pub. L. 95–458 substituted "production or removal" for "removal" in section catchline, redesignated existing provision as subsec. (b), and added subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1978 Amendment
Amendment by Pub. L. 95–458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95–458, set out as a note under section 5042 of this title.
Prior Provisions
A prior section 5674, 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.
Amendments
1978—Pub. L. 95–458 substituted "production or removal" for "removal" in section catchline, redesignated existing provision as subsec. (b), and added subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1978 Amendment
Amendment by Pub. L. 95–458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95–458, set out as a note under section 5042 of this title.
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Bluebook (online)
26 U.S.C. § 5674, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5674.