# 26 U.S.C. § 5671: Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5671>. Cite pinpoints as 26 U.S.C. § 5671(a)(1).

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.

## Connections

Cites: § 5051 Imposition and rate of tax; § 5415 Records and returns

Cited by: none

## Prior provisions

- A prior section 5671, 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

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1408
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1956