Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 5602: Penalty for tax fraud by distiller

Felony

What this law says, in plain English

A distiller who defrauds or attempts to defraud the United States of taxes on distilled spirits may be fined up to $10,000, imprisoned up to 5 years, or both.

Read the full statutory text

Whenever any person engaged in or carrying on the business of a distiller defrauds, attempts to defraud, or engages in such business with intent to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General.

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.