Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 5672: Penalty for failure of brewer to comply with requirements and to keep records and file returns

Misdemeanor

What this law says, in plain English

Brewers who fail to keep required records, file returns, allow revenue inspections, or violate brewing regulations face fines up to $1,000, imprisonment up to one year, or both.

Read the full statutory text

Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.

Verify at the official source: Federal legislative text

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