26 USC § 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment

---
identifier: "/us/usc/t26/s5673"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5673"
section_name: "Forfeiture for flagrant and willful removal of beer without taxpayment"
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.)"
---


# § 5673. Forfeiture for flagrant and willful removal of beer without taxpayment

For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408.)

## Editorial Notes

### Prior Provisions

A prior section 5673, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .