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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>
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| LegalText | 26 U.S.C. § 5607 | Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5607 | 26 U.S.C. § 5607 | 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/s5607 | data/legal/raw/us/code/title-26/usc26.xml | 9cb740090cc4064574fbb3d0421ff64eaecccf4ef9051b86d2f1e6e32d04ee70 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 945a88288e36e6526eaf9a7780a35d36e5bfb84d42185ac071d30db00160882e | 2026-07-04 | official |
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26 U.S.C. § 5607 - Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
Text
Any person who—
(1) uses denatured distilled spirits withdrawn free of tax under section 5214(a)(1) in the manufacture of any medicinal preparation or flavoring extract in violation of the provisions of section 5273(b)(1) or knowingly sells, or offers for sale, any such medicinal preparation or flavoring extract in violation of section 5273(b)(2); or
(2) knowingly withdraws any denatured distilled spirits free of tax under section 5214(a)(1) for beverage purposes; or
(3) knowingly sells any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or any articles containing such denatured distilled spirits, for beverage purposes; or
(4) recovers or attempts to recover by redistillation or by any other process or means (except as authorized in section 5223 or in section 5273(c)) any distilled spirits from any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or from any articles manufactured therefrom, or knowingly uses, sells, conceals, or otherwise disposes of distilled spirits so recovered or redistilled;
shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense; and all personal property used in connection with his business, together with the buildings and ground constituting the premises on which such unlawful acts are performed or permitted to be performed shall be forfeited to the United States.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.)
Notes
Editorial Notes
Prior ProvisionsA prior section 5607, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for distilling on prohibited premises, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5505(i) and 5601(a)(6) of this title. Provisions similar to those comprising this section were contained in prior section 5647, act Aug. 16, 1954, ch. 736, 68A Stat. 693, prior to the general revision of this chapter by Pub. L. 85–859.