U.S. Code > Title 26 Internal Revenue Code > Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001—5891) > CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (§§ 5001—5692) > Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors (§§ 5601—5692) > PART III—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING (§§ 5671—5676) > § 5674. Penalty for unlawful production or removal of beer

§ 5674. Penalty for unlawful production or removal of beer

(a) Unlawful production
Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053 (e) (relating to beer for personal or family use).
(b) Unlawful removal
Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.