Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.
26 U.S.C. § 5605
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 5605, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for improper approval of distiller's bond, prior to the general revision of this chapter by Pub. L. 85-859. See section 7214 of this title. Provisions similar to those comprising this section were contained in prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, prior to the general revision of this chapter by Pub. L. 85-859.
- distiller
- The term "distiller" includes any person who-(A) produces distilled spirits from any source or substance,(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),(C) by any process separates alcoholic spirits from any fermented substance, or(D) making or keeping mash, wort, or wash, has a still in his possession or use.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.