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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5674 Penalty for unlawful production or removal of beer us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5674 26 U.S.C. § 5674 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/s5674 data/legal/raw/us/code/title-26/usc26.xml d1b98928b3dd734046d4baa5a3d5c90e08dbe66e3eaa94723e0d5b2b42ca800c a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 a0543a6594afec4f7d543a86e7cf6a52076e583608dc9608aba0b8435ff1f6fc 2026-07-04 official
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26 U.S.C. § 5674 - Penalty for unlawful production or removal of beer

Text

(a) Unlawful production Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).

(b) Unlawful removal Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 95458, § 2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5674, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85859.

Amendments1978—Pub. L. 95458 substituted “production or removal” for “removal” in section catchline, redesignated existing provision as subsec. (b), and added subsec. (a).

Statutory Notes and Related Subsidiaries

Effective Date of 1978 AmendmentAmendment by Pub. L. 95458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95458, set out as a note under section 5042 of this title.