Part I — Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products

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• §5601 Criminal penalties
• §5602 Penalty for tax fraud by distiller
• §5603 Penalty relating to records, returns, and reports
• §5604 Penalties relating to marks, brands, and containers
• §5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
• §5606 Penalty relating to containers of distilled spirits
• §5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
• §5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
• §5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
• §5610 Disposal of forfeited equipment and material for distilling
• §5611 Release of distillery before judgment
• §5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
• §5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
• §5614 Burden of proof in cases of seizure of spirits
• §5615 Property subject to forfeiture