Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 5762: Criminal penalties

Misdemeanor

What this law says, in plain English

Criminal penalties for tobacco tax violations include operating without required permits, falsifying records, evading taxes, or unlawful removal of taxed products. Penalties are fines up to $1,000, imprisonment up to one year, or both.

Read the full statutory text

Engages in business as a manufacturer or importer of tobacco products or cigarette papers and tubes, or as an export warehouse proprietor, without filing the bond and obtaining the permit where required by this chapter or regulations thereunder; or Fails to keep or make any record, return, report, or inventory, or keeps or makes any false or fraudulent record, return, report, or inventory, required by this chapter or regulations thereunder; or Refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof; or Removes, contrary to this chapter or regulations thereunder, any tobacco products or cigarette papers or tubes subject to tax under this chapter; or Violates any provision of section 5751(a)(1) or (a)(2); or Violates any provision of section 5752; Whoever, otherwise than as provided in subsection (a), violates any provision of this chapter, or of regulations prescribed thereunder, shall, for each such offense, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

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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.