26 USC 5673: Forfeiture for flagrant and willful removal of beer without taxpayment
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26 USC 5673: Forfeiture for flagrant and willful removal of beer without taxpayment Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to LiquorsPART III-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
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§5673. Forfeiture for flagrant and willful removal of beer without taxpayment

For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1408 .)


Editorial Notes

Prior Provisions

A prior section 5673, act Aug. 16, 1954, ch. 736, 68A Stat. 696 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.