---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schJ/ptII"
level: "part"
label: "Part II"
heading: "Penalty and Forfeiture Provisions Applicable to Wine and Wine Production"
release: "119-102"
url: "https://uscodex.org/usc/26/stE-ch51-schJ-ptII"
sections_count: 3
---

# Part II — Penalty and Forfeiture Provisions Applicable to Wine and Wine Production

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51 — Distilled Spirits, Wines, and Beer › Subchapter J — Penalties, Seizures, and Forfeitures Relating to Liquors

## Sections

- [§5661. Penalty and forfeiture for violation of laws and regulations relating to wine](/usc/26/5661.md)
- [§5662. Penalty for alteration of wine labels](/usc/26/5662.md)
- [§5663. Cross reference](/usc/26/5663.md)