Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

26 U.S.C. § 5686

• Title: 26 — Internal Revenue Code
• Chapter: Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
• Part: IV

Text

(a) General
It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
(b) Cross reference

History

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1411.)

Editorial Notes

For seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.

Editorial Notes

Prior Provisions
A prior section 5686, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted in subsecs. (b) and (c) of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Prior section 5686(a) related to offenses as to operation of industrial alcohol or denaturing plants or unlawful withdrawal of taxable alcohol. See section 5687 of this title.