Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_5601
Timestamp: 2020-08-11 19:18:09
Document Index: 247584976

Matched Legal Cases: ['§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601', '§ 5601']

Internal Revenue Code, § 5601. Criminal Penalties
I.R.C. § 5601(a) Offenses —
I.R.C. § 5601(a)(1) Unregistered Stills —
I.R.C. § 5601(a)(2) Failure To File Application —
I.R.C. § 5601(a)(3) False Or Fraudulent Application —
I.R.C. § 5601(a)(4) Failure Or Refusal Of Distiller, Warehouseman, Or Processor To Give Bond —
I.R.C. § 5601(a)(5) False, Forged, Or Fraudulent Bond —
I.R.C. § 5601(a)(6) Distilling On Prohibited Premises —
I.R.C. § 5601(a)(7) Unlawful Production, Removal, Or Use Of Material Fit For Production Of Distilled Spirits —
I.R.C. § 5601(a)(8) Unlawful Production Of Distilled Spirits —
I.R.C. § 5601(a)(9) Unauthorized Use Of Distilled Spirits In Manufacturing Processes —
I.R.C. § 5601(a)(9)(A) —
I.R.C. § 5601(a)(9)(B) —
I.R.C. § 5601(a)(10) Unlawful Processing —
I.R.C. § 5601(a)(10)(A) —
I.R.C. § 5601(a)(10)(B) —
I.R.C. § 5601(a)(11) Unlawful Purchase, Receipt, Or Processing Of Distilled Spirits —
I.R.C. § 5601(a)(12) Unlawful Removal Or Concealment Of Distilled Spirits —
I.R.C. § 5601(a)(13) Creation Of Fictitious Proof —
I.R.C. § 5601(a)(14) Distilling After Notice Of Suspension —
I.R.C. § 5601(a)(15) Unauthorized Withdrawal, Use, Sale, Or Distribution Of Distilled Spirits For Fuel Use —
withdraws, uses, sells, or otherwise disposes of distilled spirits produced under section 5181 for other than fuel use; shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.
I.R.C. § 5601(b) Presumptions —
(Added by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1398, and amended by Pub. L. 94-455, title XIX, 1905(a)(22), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 96-39, title VIII, 807(a)(52), July 26, 1979, 93 Stat. 288; Pub. L. 96-223, title II, 232(e)(2)(A), Apr. 2, 1980, 94 Stat. 280; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(248), Mar. 23, 2018, 132 Stat. 348.)
2018--Subsec. (a)(15). Pub. L. 115-141, Div. U, Sec. 401(a)(248), amended par. (15) by substituting “withdraws,” for “Withdraws,”.
1980--Subsec. (a)(15). Pub. L. 96-223 added par. (15).
1979--Subsec. (a)(2). Pub. L. 96-39, 807(a)(52)(A), struck out “distiller or rectifier” in heading and substituted “processor" for “rectifier” and “section 5171(c)” for “section 5171(a)” in text.
Subsec. (a)(3). Pub. L. 96-39, 807(a)(52)(B), substituted “warehouseman, or processor” for “bonded warehouseman, rectifier, or bottler”.
Subsec. (a)(4). Pub. L. 96-39, 807(a)(52)(C), substituted “warehouseman, or processor” for “or rectifier” in heading and in text.
Subsec. (a)(5). Pub. L. 96-39, 807(a)(52)(B), substituted “warehouseman, or processor” for “bonded warehouseman, rectifier, or bottler”.
Subsec. (a)(10). Pub. L. 96-39, 807(a)(52)(D), substituted “processing" for “rectifying or bottling” in par. (10) heading, “processor” for “rectifier, or a bottler of distilled spirits” in text preceding subpar. (A), and “processed” for “rectified or bottled” in subpar. (A).
Subsec. (a)(11). Pub. L. 96-39, 807(a)(52)(E), substituted “or processing" for “rectification, or bottling” in heading and “or processes” for “rectifies, or bottles” in text.
Subsec. (b). Pub. L. 96-39, 807(a)(52)(F), substituted “processor" for “rectifier”.
1976--Subsec. (a)(7). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94-455, 1905(a)(22), struck out par. (1) relating to presumptions in the matter of unregistered stills, par. (3) relating to presumptions in the matter of unlawful production, removal, or use of material fit for production of distilled spirits, and par. (4) relating to presumptions in the matter of unlawful production of distilled spirits, and struck out the number designation “(2)" and heading for former par. (2), leaving only the text for former par. (2) relating to presumptions in the matter of failure or refusal of distiller or rectifier to give bond.
Amendment by Pub. L. No. 115-141, Div. U, Sec. 401(a)(248), effective on March 23, 2018.
Amendment by Pub. L. 96-223 effective on the first day of the first calendar month beginning more than 60 days after Apr. 2, 1980, see section 232(h)(3) of Pub. L. 96-223, set out as an Effective Date note under section 5181 of this title.
Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-859, set out as a note under section 5001 of this title.
Section 210(c) of Pub. L. 85-859 provided that: “All offenses committed, and all penalties or forfeitures incurred, under any provision of law amended by this title [enacting sections 5849, 5854, 5855 and 7608 of this title, amending this chapter, chapter 52 of this title and sections 5801, 5811, 5814, 7272, 7301, 7224 to 7326, 7609, 7652 and 7655 of this title, and enacting notes set out under sections 5001, 5006, 5025, 5064, 5175, 5304 and 5601 of this title], may be prosecuted and punished in the same manner and with the same effect as if this title had not been enacted.”
A prior section 5601, act Aug. 16, 1954, ch. 736, 68A Stat. 683 , consisted of provisions similar to those comprising subsec. (a)(1) of this section, and also related to forfeiture for possession of unregistered still or distilling apparatus, prior to the general revision of this chapter by Pub. L. 85-859. See section 5615(1) of this title.
Provisions similar to those comprising subsecs. (a)(2) to (8), (9)(A), (10) to (14) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85-859, as follows:
Present subd. of           Prior sections
(2) .................. 5172, 5603.
(3) .................. 5603.
(4) .................. 5172, 5604, 5606.
(5) .................. 5604.
(6) .................. 5171, 5607.
(7) .................. 5216(a)(1), (4), 5608(a).
(8) .................. 5216(a)(1), 5608(a).
(9) .................. 5216(a)(1), 5608(a).
(10) ................. 5628, 5629.
(11) ................. 5629.
(12) ................. 5608(a), 5631, 5632, 5643, 5647.
(13) ................. 5634.
(14) ................. 5650.