U.S. Code >
Title 26 Internal Revenue Code >
Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001—5891)
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CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (§§ 5001—5692)
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Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors (§§ 5601—5692)
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PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS (§§ 5601—5615)
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§ 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
§ 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.