Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 5671: Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

Felony

What this law says, in plain English

Evading beer tax or fraudulently failing to keep accurate records is punishable by up to 5 years imprisonment and/or a $5,000 fine, plus forfeiture of beer and equipment used.

Read the full statutory text

Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.

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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.