26 USC 5602 - Penalty for Tax Fraud by Distiller

Whenever any person engaged in or carrying on the business of a distiller defrauds, attempts to defraud, or engages in such business with intent to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1400.)

Sections:  Previous  5557  5558  5559  5560  5561  5562  5601  5602  5603  5604  5605  5606  5607  5608  5609  Next

Last modified: October 26, 2015