---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch52/schG"
level: "subchapter"
label: "Subchapter G"
heading: "Penalties and Forfeitures"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch52-schG"
sections_count: 3
---

# Subchapter G — Penalties and Forfeitures

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52 — Tobacco Products and Cigarette Papers and Tubes

## Sections

- [§5761. Civil penalties](/usc/26/5761.md)
- [§5762. Criminal penalties](/usc/26/5762.md)
- [§5763. Forfeitures](/usc/26/5763.md)