26 USC § 5606 - Penalty relating to containers of distilled spirits

---
identifier: "/us/usc/t26/s5606"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5606 - Penalty relating to containers of distilled spirits"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5606"
section_name: "Penalty relating to containers of distilled spirits"
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.)"
---


# § 5606. Penalty relating to containers of distilled spirits

Whoever violates any provision of section 5301, or of any regulation issued pursuant thereto, or the terms or conditions of any permit issued pursuant to the authorization contained in such section, and any officer, director, or agent of any corporation who knowingly participates in such violation, shall, upon conviction, be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.

---

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

## Editorial Notes

### Prior Provisions

A prior section 5606, , , related to penalty and forfeiture for distilling without giving bond, prior to the general revision of this chapter by . See sections 5601(a)(4), 5602, and 5615(3) of this title.

Provisions similar to those comprising this section were contained in prior section 5641, , , prior to the general revision of this chapter by .