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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. § 5682 Penalty for breaking locks or gaining access us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5682 26 U.S.C. § 5682 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/s5682 data/legal/raw/us/code/title-26/usc26.xml 65266c0061f887e9e4f95cd2161d0b80373a7fa71646df9caffbcbb8a194aa9e a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 85f7723f7171154e7e214e7280506505b96cde5bc34673629ffb5dbae13b3534 2026-07-04 official
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26 U.S.C. § 5682 - Penalty for breaking locks or gaining access

Text

Every person, who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any room, building, tank, vessel, or apparatus, by any authorized internal revenue officer or any approved lock or seal placed thereon by a distilled spirits plant proprietor, or who opens said lock, seal, room, building, tank, vessel, or apparatus, or in any manner gains access to the contents therein, in the absence of the proper officer, or otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 9639, title VIII, § 807(a)(59), July 26, 1979, 93 Stat. 290.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5682, act Aug. 16, 1954, ch. 736, 68A Stat. 698, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85859.

Amendments1979—Pub. L. 9639 expanded penalty provisions to include persons tampering with locks or seals affixed by distilled spirits plant proprietors.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 AmendmentAmendment by Pub. L. 9639 effective Jan. 1, 1980, see section 810 of Pub. L. 9639, set out as a note under section 5001 of this title.