26 USC § 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

---
identifier: "/us/usc/t26/s5671"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5671"
section_name: "Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "J"
subchapter_name: "Penalties, Seizures, and Forfeitures Relating to Liquors"
part_number: "III"
part_name: "PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING"
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. 1408; amended Pub. L. 109–59, title XI, § 11125(b)(18), Aug. 10, 2005, 119 Stat. 1956.)"
---


# § 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 109–59, title XI, § 11125(b)(18), Aug. 10, 2005, 119 Stat. 1956.)

## Editorial Notes

### Prior Provisions

A prior section 5671, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

2005— struck out “or 5091” after “section 5051”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2005 Amendment

Amendment by  effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .

### Effective Date

Section effective , see , set out as a note under .