§5207. Records and reports — Inbound Citations

Citations to 26 U.S.C. § 5207 as a whole

• 26 U.S.C. § 5615(5)

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  (5) Whenever any person required by section 5207 to keep or file any record, return, report, summary, transcript, or other document, shall, with intent to defraud the United States—

  (A) fail to keep any such document or to make required entries therein; or

  (B) make any false entry in such document; or

  (C) cancel, alter, or obliterate any part of such document, or any entry therein, or destroy any part of such document, or entry therein; or

  (D) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or

  (E) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or

  (F) permit any of the acts described in the preceding subparagraphs to be performed;

  all interest of such person in the distilled spirits plant where such acts or omissions occur, and in the equipment thereon, and in the lot or tract of land on which such distilled spirits plant stands, and in all personal property on the premises of the distilled spirits plant where such acts or omissions occur, used in the business there carried on; and