26 U.S.C. § 5615: Property subject to forfeiture

Every still or distilling apparatus not registered as required by section 5179, together with all personal property in the possession or custody or under the control of the person required by section 5179 to register the still or distilling apparatus, and found in the building or in any yard or inclosure connected with the building in which such still or distilling apparatus is set up; and which is removed without notice having been given when required by section 5101(a)(1), or which is set up without notice having been given when required by section 5101(a)(2); and all distilled spirits or wines, and all stills or other apparatus fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found; and all distilled spirits, wines, raw materials for the production of distilled spirits, and personal property found in the distillery or in any building, room, yard, or inclosure connected therewith and used with or constituting a part of the premises; and all the right, title, and interest of such person in the lot or tract of land on which the distillery is situated; and all the right, title, and interest in the lot or tract of land on which the distillery is located of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or inclosure, or any part thereof, to be used for purposes of ingress or egress to or from the distillery, which shall be found in any such building, yard, or inclosure; and all the right, title, and interest of every person in any premises used for ingress or egress to or from the distillery who knowingly has suffered or permitted such premises to be used for such ingress or egress; and all distilled spirits in excess of 15 percent of alcohol by volume produced on the premises of a vinegar plant; and all vinegar or other fluid or other material containing a greater proportion than 2 percent of proof spirits removed from any vinegar plant; and fail to keep any such document or to make required entries therein; or make any false entry in such document; or cancel, alter, or obliterate any part of such document, or any entry therein, or destroy any part of such document, or entry therein; or hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or permit any of the acts described in the preceding subparagraphs to be performed; All distilled spirits on which the tax has not been paid or determined which have been removed, other than as authorized by law, from the place of manufacture, storage, or instrument of transportation; and All distilled spirits on which the tax has not been paid or determined as provided by law to which any ingredient or substance has been added for the purpose of creating fictitious proof.