Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
70 lines
3.9 KiB
Markdown
70 lines
3.9 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 5603"
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description: "Penalty relating to records, returns, and reports"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "51"
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chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
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section: "5603"
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citation: "26 U.S.C. § 5603"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s5603"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "9780428e5b8987f7a26b9ea0355fe6c13eb9aa8cef59673c3d9e9f56a0f687c9"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "5543c0598b24d861795babe6c27a39571890d5d83d7da6e75a4dbb45c5523ff3"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 5603 - Penalty relating to records, returns, and reports
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## Text
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(a) Fraudulent noncompliance Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall—
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(1) fail to keep any such document or to make required entries therein; or
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(2) make any false entry in such document; or
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(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or
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(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
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(5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
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or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.
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(b) Failure to comply Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall—
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(1) fail to keep any such document or to make required entries therein; or
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(2) make any false entry in such document; or
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(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or
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(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
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(5) fail to refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
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or who shall, otherwise than with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
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(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1400; amended Pub. L. 115–141, div. U, title IV, § 401(a)(249), Mar. 23, 2018, 132 Stat. 1196.)
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## Notes
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Editorial Notes
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Prior ProvisionsA prior section 5603, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for failure or refusal of distiller or rectifier to give notice of intention to engage in such business, prior to the general revision of this chapter by Pub. L. 85–859. See section 5601(a)(2), (3) of this title. Provisions similar to those comprising this section were contained in prior sections 5610, 5611, 5620, 5621, 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 685 to 687, 703, prior to the general revision of this chapter by Pub. L. 85–859.
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Amendments2018—Pub. L. 115–141 inserted comma after “returns” in section catchline.
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