26 U.S.C. § 5672
§ 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
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History
Added in 1958 by the Technical Amendments Act of 1958. Last changed September 2, 1958 by the Technical Amendments Act of 1958.
Every change, newest first (1)
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.