Within title 26 of the United States Code, section 5601 sets out criminal penalties for activities including the following. Offenses under this
section are felonies that are punishable by up to 5 years in prison, a fine of up to $10,000, or both, for each offense.
5601(a)(1) – Possession of an unregistered still.
5601(a)(2) – Engaging in business as a distiller without filing an application and receiving notice of registration.
5601(a)(6) – Distilling on a prohibited premises. (Under 26 U.S.C. 5178(a)(1)(B), a distilled spirits plant may not be located in a residence or in
sheds, yards, or enclosures connected to a residence.)
5601(a)(7) – Unlawful production or use of material fit for production of distilled spirits.
5601(a)(8) – Unlawful production of distilled spirits.
5601(a)(11) – Purchase, receipt, and/or processing of distilled spirits when the person who does so knows or has reasonable grounds to believe that
Federal excise tax has not been paid on the spirits.
5601(a)(12) – Removal or concealment of distilled spirits on which tax has not been paid.
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