CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 25—BEER > SUBPART K—Tax on Beer (§25.151 to §25.177) > 25.177—Evasion of or failure to pay tax; failure to file a tax return.

25.177—Evasion of or failure to pay tax; failure to file a tax return.

Sections 5671, 5673, 5684, 6651, and 6656 of Title 26 United States Code provide penalties for evasion or failure to pay tax on beer or for failure to file a tax return.

Code of Federal Regulations

(Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826, as amended ( 26 U.S.C. 6651, 6656 ); sec. 201, Pub. L. 85-859, 72 Stat. 1408, 1410, as amended ( 26 U.S.C. 5671, 5673, 5684 ))