republic-os/legal/us/code/title-26/chapter-51/section-5604.md

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LegalText	26 U.S.C. § 5604	Penalties relating to marks, brands, and containers	us	united_states_code	code_section	26	INTERNAL REVENUE CODE	51	DISTILLED SPIRITS, WINES, AND BEER	5604	26 U.S.C. § 5604	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip	/us/usc/t26/s5604	data/legal/raw/us/code/title-26/usc26.xml	f6eb710ce515492f43e2ef7e7bba0a620be0d8ddb9c8ca7767693905f3e60a9d	a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4	4c5c44203bb94cff9668cd0d40913001128ac6b4dccf4d98e77e6ebd1ab9d2fd	2026-07-04	official	legal us-code

26 U.S.C. § 5604 - Penalties relating to marks, brands, and containers

Text

(a) In general Any person who shall—

(1) transport, possess, buy, sell, or transfer any distilled spirits unless the immediate container bears the type of closure or other device required by section 5301(d),

(2) with intent to defraud the United States, empty a container bearing the closure or other device required by section 5301(d) without breaking such closure or other device,

(3) empty, or cause to be emptied, any distilled spirits from an immediate container bearing any mark or brand required by law without effacing and obliterating such mark or brand as required by section 5206(d),

(4) place any distilled spirits in any bottle, or reuse any bottle for the purpose of containing distilled spirits, which has once been filled and fitted with a closure or other device under the provisions of this chapter, without removing and destroying such closure or other device,

(5) willfully and unlawfully remove, change, or deface any mark, brand, label, or seal affixed to any case of distilled spirits, or to any bottle contained therein,

(6) with intent to defraud the United States, purchase, sell, receive with intent to transport, or transport any empty cask or package having thereon any mark or brand required by law to be affixed to any cask or package containing distilled spirits, or

(7) change or alter any mark or brand on any cask or package containing distilled spirits, or put into any cask or package spirits of greater strength than is indicated by the inspection mark thereon, or fraudulently use any cask or package having any inspection mark thereon, for the purpose of selling other spirits, or spirits of quantity or quality different from the spirits previously inspected,

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

(b) Cross references For provisions relating to the authority of internal revenue officers to enforce provisions of this section, see sections 5203, 5557, and 7608.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1401; amended Pub. L. 96–39, title VIII, § 807(a)(53), July 26, 1979, 93 Stat. 289; Pub. L. 98–369, div. A, title IV, § 454(c)(11)(A), July 18, 1984, 98 Stat. 821.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5604, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty and forfeiture for failure or refusal of distiller to give bond, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5601(a)(4), (5) and 5615(3) of this title. Provisions similar to those comprising this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Present subsecs.:Prior sections (a)(1)5008(b)(1), 5642. (a)(2), (3)5636. (a)(4), (5)5642, 5644. (a)(6)5642. (a)(7) to (9)5636. (a)(10)5642, 5644. (a)(11)5643. (a)(12)5642, 5643. (a)(13) to (15)5642. (a)(16)5643. (a)(17)5635, 5636. (a)(18)5637. (a)(19)5638. (b)5642. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 602, 690 to 693.

Amendments1984—Subsec. (a). Pub. L. 98–369, § 454(c)(11)(A), in amending subsec. (a) generally, struck out references to stamps in pars. (1) to (3), redesignated pars. (12), (16), (17), (18) as pars. (4)–(7), respectively, in pars. (4) to (7) as so redesignated, struck out all references to stamps, and struck out former pars. (4) to (11), (13) to (15), and (19), which had consisted of additional provisions concerning penalties relating to stamps, marks, brands and containers. Subsec. (b). Pub. L. 98–369, § 454(c)(11)(A), in amending subsec. (b) generally, substituted provisions relating to cross references for provisions relating to officers authorized to enforce this section. 1979—Subsec. (a)(1). Pub. L. 96–39, § 807(a)(53)(A), substituted “section 5205(a)(1)” for “section 5205(a)(2)”. Subsec. (a)(2). Pub. L. 96–39, § 807(a)(53)(B), substituted “section 5205(a)(1)” for “section 5205(a)(1) or (2)” and “section 5205(a)(2)” for “section 5205(a)(3)”. Subsec. (a)(3). Pub. L. 96–39, § 807(a)(53)(C), substituted “section 5205(f)” for “section 5205(g)”. Subsec. (a)(6). Pub. L. 96–39, § 807(a)(53)(D), substituted “section 5205(a)(2)” for “section 5205(a)(3)”. Subsec. (a)(13). Pub. L. 96–39, § 807(a)(53)(E), substituted “section 5205(a)” for “section 5205(a)(2) and (3)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.

Effective Date of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.