Sections 5671, 5673, 5684, 6651, and 6656 of Title 26 United States Code provide penalties for evasion or failure to pay tax on beer or for failure to file a tax return.
27 C.F.R. § 25.177
Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826, as amended ( 26 U.S.C. 6651 , 6656 ); sec. 201, Pub. L. 85-859, 72 Stat. 1408, 1410, as amended ( 26 U.S.C. 5671 , 5673 , 5684 )