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26 U.S.C. § 5686

U.S. CodeFederal
Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
About This Law
/us/usc/t26/s5686
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17

Section Text

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(a) GeneralIt 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 referenceFor 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 ProvisionsA 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.

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