# 26 U.S.C. § 5762: Criminal penalties

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5762>. Cite pinpoints as 26 U.S.C. § 5762(a)(1).

## § 5762(a) Fraudulent offenses

Whoever, with intent to defraud the United States—

**§ 5762(a)(1) Engaging in business unlawfully.** Engages in business as a manufacturer or importer of tobacco products or cigarette papers and tubes, or as an export warehouse proprietor, without filing the bond and obtaining the permit where required by this chapter or regulations thereunder; or

**§ 5762(a)(2) Failing to furnish information or furnishing false information.** Fails to keep or make any record, return, report, or inventory, or keeps or makes any false or fraudulent record, return, report, or inventory, required by this chapter or regulations thereunder; or

**§ 5762(a)(3) Refusing to pay or evading tax.** Refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof; or

**§ 5762(a)(4) Removing tobacco products or cigarette papers or tubes unlawfully.** Removes, contrary to this chapter or regulations thereunder, any tobacco products or cigarette papers or tubes subject to tax under this chapter; or

**§ 5762(a)(5) Purchasing, receiving, possessing, or selling tobacco products or cigarette papers or tubes unlawfully.** Violates any provision of section 5751(a)(1) or (a)(2); or

**§ 5762(a)(6) Destroying, obliterating, or detaching marks, labels, or notices before packages are emptied.** Violates any provision of section 5752;

shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both.

## § 5762(b) Other offenses

Whoever, otherwise than as provided in subsection (a), violates any provision of this chapter, or of regulations prescribed thereunder, shall, for each such offense, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

## Leading cases

- [United States v. Humphries, 650 F. App'x 78 (2d Cir. 2016)](https://www.courtlistener.com/opinion/3207149/united-states-v-humphries/)

## Connections

Cites: § 5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal; § 5752 Restrictions relating to marks, labels, notices, and packages

Cited by: § 5754 Restriction on importation of previously exported tobacco products

Derived from: 1939 § 2130(a), (b); 1939 § 2130(c); 1939 § 2151; 1939 § 2155(a); 1939 § 2156(a); 1939 § 2156(b); 1939 § 2160(a); 1939 § 2160(b)-(d); 1939 § 2160(e); 1939 § 2160(g)(1), (2); 1939 § 2160(g)(3); 1939 § 2160(i); 1939 § 2161(a); 1939 § 2161(c); 1939 § 2161(e)-(g); 1939 § 2162(a)(2); 1939 § 2162(a)(3)-(5); 1939 § 2162(b)(1); 1939 § 2170(a)(2); 1939 § 2170(a)(4); 1939 § 2170(b); 1939 § 2171(b)(1); 1939 § 2171(b)(2); 1939 § 2172(a); 1939 § 2172(b); 1939 § 2172(c); 1939 § 2172(d); 1939 § 2172(e), (f); 1939 § 2173(a); 1939 § 2174; 1939 § 2176(a)(2); 1939 § 2176(a)(3); 1939 § 2180(a); 1939 § 2180(d)-(f)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 717
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1425
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 152
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1823
- 1997-08-05: [Pub. L. 105-33](/26/act/105-33.md), 111 Stat. 674