26 USC § 5676 - Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
---
identifier: "/us/usc/t26/s5676"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5676 - Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5676"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]"
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]"
status: "repealed"
---
# [§ 5676. Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
Section, added , , , set out the penalties for selling, removing, or receiving beer without a proper stamp or device, withdrawing beer from an improperly stamped container or without destroying the stamp, and counterfeiting stamps or devices or trafficking in used stamps or devices, and provided for the forfeiture of unstamped containers, and the penalties for removal or defacement of stamps, devices, or labels.
A prior section 5676, , , consisted of provisions similar to those comprising this section prior to repeal by , prior to the general revision of this chapter by .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective on first day of first month which begins more than 90 days after , see , set out as an Effective Date of 1976 Amendment note under .