26 USC § 5674 - Penalty for unlawful production or removal of beer

---
identifier: "/us/usc/t26/s5674"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5674 - Penalty for unlawful production or removal of beer"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5674"
section_name: "Penalty for unlawful production or removal of beer"
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. 95–458, § 2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.)"
---


# § 5674. Penalty for unlawful production or removal of beer

**(a)** **Unlawful production** Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).

**(b)** **Unlawful removal** Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408; amended Pub. L. 95–458, § 2(b)(5)(A), Oct. 14, 1978, 92 Stat. 1256.)

## Editorial Notes

### Prior Provisions

A prior section 5674, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1978— substituted “production or removal” for “removal” in section catchline, redesignated existing provision as subsec. (b), and added subsec. (a).

## Statutory Notes and Related Subsidiaries

### Effective Date of 1978 Amendment

Amendment by  effective on first day of first calendar month beginning more than 90 days after , see , set out as a note under .