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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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 5602 | Penalty for tax fraud by distiller | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5602 | 26 U.S.C. § 5602 | 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/s5602 | data/legal/raw/us/code/title-26/usc26.xml | bc8d6bb60066af3f539e927c32568d3e742e712cd2bb84fe865f0ca28e3804ba | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 8d6e1acd5b43e7468f29a3a7b56fdf52a156aac5e723b38fb83c81b05d6afca3 | 2026-07-04 | official |
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26 U.S.C. § 5602 - Penalty for tax fraud by distiller
Text
Whenever any person engaged in or carrying on the business of a distiller defrauds, attempts to defraud, or engages in such business with intent to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1400.)
Notes
Editorial Notes
Prior ProvisionsA prior section 5602, act Aug. 16, 1954, ch. 736, 68A Stat. 863, related to penalty and forfeiture for setting up still without a permit, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5615(2) and 5687 of this title. Provisions similar to those comprising this section were contained in prior sections 5606, 5626, act Aug. 16, 1954, ch. 736, 68A Stat. 684, 688, prior to the general revision of this chapter by Pub. L. 85–859.