§20.137. Penalties.
27 C.F.R. § 20.137
Violation of the requirements prescribed in § 20.132 is punishable by a fine of not more than $10,000 and/or imprisonment for not more than 5 years for each offense. In addition, persons who manufacture (including reprocess), sell, or transport articles in violation of this part are liable for payment of a tax on the articles at the rate imposed by law on distilled spirits.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.
Source
Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.