26 USC § 5686 - Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

---
identifier: "/us/usc/t26/s5686"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5686 - Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5686"
section_name: "Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter"
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. 1411.)"
---


# § 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

**(a)** **General** It shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.

**(b)** **Cross reference** For seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1411.)

## Editorial Notes

### Prior Provisions

A prior section 5686, , , consisted in subsecs. (b) and (c) of provisions similar to those comprising this section, prior to the general revision of this chapter by .

Prior section 5686(a) related to offenses as to operation of industrial alcohol or denaturing plants or unlawful withdrawal of taxable alcohol. See .