26 U.S.C. § 5673

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment

For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof.

26 U.S.C. § 5673

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1408.

EDITORIAL NOTES

PRIOR PROVISIONSA prior section 5673, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.