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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5686

Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 51
Statutory Text

26 U.S.C. § 5686 — Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors PART IV - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS Sec. 5686 - Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter From the U.S. Government Publishing Office, www.gpo.gov

§5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

(a) General It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. (b) Cross reference For seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1411.)

Editorial Notes

Prior Provisions A prior section 5686, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted in subsecs. (b) and (c) of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Prior section 5686(a) related to offenses as to operation of industrial alcohol or denaturing plants or unlawful withdrawal of taxable alcohol. See section 5687 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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boisestandard.org
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26 U.S.C. § 5686
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The statutory text of 26 U.S.C. § 5686 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5685 26 U.S.C. § 5687 →
Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
26 U.S.C. § 500126 U.S.C. § 500226 U.S.C. § 500326 U.S.C. § 500426 U.S.C. § 500526 U.S.C. § 500626 U.S.C. § 500726 U.S.C. § 500826 U.S.C. § 500926 U.S.C. § 501026 U.S.C. § 501126 U.S.C. § 502126 U.S.C. § 504126 U.S.C. § 504226 U.S.C. § 504326 U.S.C. § 504426 U.S.C. § 504526 U.S.C. § 505126 U.S.C. § 505226 U.S.C. § 505326 U.S.C. § 505426 U.S.C. § 505526 U.S.C. § 505626 U.S.C. § 506126 U.S.C. § 506226 U.S.C. § 506326 U.S.C. § 506426 U.S.C. § 506526 U.S.C. § 506626 U.S.C. § 5067
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