26 USC § 5682 - Penalty for breaking locks or gaining access

---
identifier: "/us/usc/t26/s5682"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5682 - Penalty for breaking locks or gaining access"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5682"
section_name: "Penalty for breaking locks or gaining access"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "J"
subchapter_name: "Penalties, Seizures, and Forfeitures Relating to Liquors"
part_number: "IV"
part_name: "PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS"
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. 1410; amended Pub. L. 96–39, title VIII, § 807(a)(59), July 26, 1979, 93 Stat. 290.)"
---


# § 5682. Penalty for breaking locks or gaining access

Every person, who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any room, building, tank, vessel, or apparatus, by any authorized internal revenue officer or any approved lock or seal placed thereon by a distilled spirits plant proprietor, or who opens said lock, seal, room, building, tank, vessel, or apparatus, or in any manner gains access to the contents therein, in the absence of the proper officer, or otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 96–39, title VIII, § 807(a)(59), July 26, 1979, 93 Stat. 290.)

## Editorial Notes

### Prior Provisions

A prior section 5682, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1979— expanded penalty provisions to include persons tampering with locks or seals affixed by distilled spirits plant proprietors.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .