# 26 U.S.C. § 5682: Penalty for breaking locks or gaining access

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5682>. Cite pinpoints as 26 U.S.C. § 5682(a)(1).

Every person, who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any room, building, tank, vessel, or apparatus, by any authorized internal revenue officer or any approved lock or seal placed thereon by a distilled spirits plant proprietor, or who opens said lock, seal, room, building, tank, vessel, or apparatus, or in any manner gains access to the contents therein, in the absence of the proper officer, or otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both.

## Prior provisions

- A prior section 5682, act Aug. 16, 1954, ch. 736, 68A Stat. 698, 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. 1410
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 290