26 USC § 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

---
identifier: "/us/usc/t26/s5605"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5605"
section_name: "Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "J"
subchapter_name: "Penalties, Seizures, and Forfeitures Relating to Liquors"
part_number: "I"
part_name: "PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.)"
---


# § 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1402.)

## Editorial Notes

### Prior Provisions

A prior section 5605, , , related to penalty for improper approval of distiller’s bond, prior to the general revision of this chapter by . See .

Provisions similar to those comprising this section were contained in prior section 5609, , , prior to the general revision of this chapter by .