26 USC § 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns
---
identifier: "/us/usc/t26/s5672"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5672"
section_name: "Penalty for failure of brewer to comply with requirements and to keep records and file returns"
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.)"
---
# § 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto shall 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. 1408.)
## Editorial Notes
### Prior Provisions
A prior section 5672, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .