# § 5684. Penalties relating to the payment and collection of liquor taxes
**(a)** **Failure to pay tax** Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
**(b)** **Applicability of section 6665** The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
**(c)** **Cross references**
**(1)** For provisions relating to interest in the case of taxes not paid when due, see section 6601.
**(2)** For penalty for failure to file tax return or pay tax, see section 6651.
**(3)** For additional penalties for failure to pay tax, see section 6653.
**(4)** For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
**(5)** For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
**(6)** For penalty for willful failure to file return, supply information, or pay tax, see section 7203.
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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 91–172, title IX, § 943(c)(4), Dec. 30, 1969, 83 Stat. 728; Pub. L. 97–34, title VII, §§ 722(a)(3), 724(b)(4), Aug. 13, 1981, 95 Stat. 342, 345; Pub. L. 98–369, div. A, title VII, §§ 714(h)(1), 722(a)(5), July 18, 1984, 98 Stat. 962, 973; Pub. L. 101–239, title VII, § 7721(c)(3), Dec. 19, 1989, 103 Stat. 2399.)
## Editorial Notes
### Prior Provisions
A prior section 5684, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by . See and criminal and civil penalties of subtitle F of this title.
### Amendments
1989—Subsec. (b). substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.
1984—Subsec. (b). , substituted in heading “6662” for “6660” and in text “6662(a)” for “6660(a)”.
, substituted “subsection (a)” for “subsections (a) and (b)”.
1981—Subsec. (b). , redesignated subsec. (c) as (b). Former subsec. (b), which related to penalties for failure to make deposit of taxes, was struck out.
Subsec. (c). , redesignated subsec. (d) as (c), added par. (4), and redesignated pars. (5) and (6) as (4) and (5), respectively. Former subsec. (c) redesignated (b).
, substituted “6660” for “6659” in heading and text.
Subsec. (d). , redesignated subsec. (d) as (c).
1969—Subsec. (d)(2). inserted “or pay tax” after “tax return”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1989 Amendment
Amendment by applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, , to which such amendment relates, see , set out as a note under .
Amendment by effective as if included in the provisions of the Technical Corrections Act of 1984, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1981 Amendment
> “The amendments made by this subsection [enacting
>
> and amending this section and
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> ] shall apply to returns filed after
>
> .”
, , , provided that:
Amendment by applicable to returns filed after , see , set out as a note under .
### Effective Date of 1969 Amendment
Amendment by applicable with respect to tax returns the date prescribed by law for filing of which is after , see , set out as a note under .