Fabio
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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. § 5661 | Penalty and forfeiture for violation of laws and regulations relating to wine | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5661 | 26 U.S.C. § 5661 | 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/s5661 | data/legal/raw/us/code/title-26/usc26.xml | d61971b896f164ac066948447f4e2b5359d2c857a9d9202f7b431a7e6b6871d3 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | d15d6f67bfc9d2452076351000e55c5d839fd2f0cbe03469f1c5fa2ffabf5bb2 | 2026-07-04 | official |
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26 U.S.C. § 5661 - Penalty and forfeiture for violation of laws and regulations relating to wine
Text
(a) Fraudulent offenses Whoever, with intent to defraud the United States, fails to pay any tax imposed upon wine or violates, or fails to comply with, any provision of subchapter F or subpart C of part I of subchapter A, or regulations issued pursuant thereto, or recovers or attempts to recover any spirits from wine, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and all products and materials used in any such violation shall be forfeited to the United States.
(b) Other offenses Any proprietor of premises subject to the provisions of subchapter F, or any employee or agent of such proprietor, or any other person, who otherwise than with intent to defraud the United States violates or fails to comply with any provision of subchapter F or subpart C of part I of subchapter A, or regulations issued pursuant thereto, or who aids or abets in any such violation, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1407.)
Notes
Editorial Notes
Prior ProvisionsA prior section 5661, act Aug. 16, 1954, ch. 736, 68A Stat. 695, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Prior section 5661(a) also provided for an additional penalty “of double the tax due, to be assessed, levied and collected in the same manner as taxes are collected”. See section 6651 et seq. of this title.
Statutory Notes and Related Subsidiaries
Effective DateSection effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.