26 U.S.C. § 5672
Title 26
Chapter 51
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 5001
- § 5002
- § 5003
- § 5004
- § 5005
- § 5006
- § 5007
- § 5008
- § 5009
- § 5010
- § 5011
- § 5026
- § 5041
- § 5042
- § 5043
- § 5044
- § 5045
- § 5051
- § 5052
- § 5053
- § 5054
- § 5055
- § 5056
- § 5061
- § 5062
- § 5063
- § 5064
- § 5065
- § 5066
- § 5067
- § 5101
- § 5102
- § 5111
- § 5112
- § 5113
- § 5114
- § 5121
- § 5122
- § 5123
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- § 5131
- § 5132
- § 5171
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- § 5174
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- § 5178
- § 5179
- § 5180
- § 5181
- § 5182
- § 5201
- § 5202
- § 5203
- § 5204
- § 5205
- § 5206
- § 5207
- § 5211
- § 5212
- § 5213
- § 5214
- § 5215
- § 5216
- § 5221
- § 5222
- § 5223
- § 5231
- § 5232
- § 5233
- § 5234
- § 5235
- § 5236
- § 5241
- § 5242
- § 5243
- § 5244
- § 5252
- § 5271
- § 5272
- § 5273
- § 5274
- § 5275
- § 5276
- § 5291
- § 5301
- § 5311
- § 5312
- § 5313
- § 5314
- § 5315
- § 5351
- § 5352
- § 5353
- § 5354
- § 5355
- § 5356
- § 5357
- § 5361
- § 5362
- § 5363
- § 5364
- § 5365
- § 5366
- § 5367
- § 5368
- § 5369
- § 5370
- § 5371
- § 5372
- § 5373
- § 5381
- § 5382
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- § 5384
- § 5385
- § 5386
- § 5387
- § 5388
- § 5391
- § 5392
- § 5401
- § 5402
- § 5403
- § 5411
- § 5412
- § 5413
- § 5414
- § 5415
- § 5416
- § 5417
- § 5418
- § 5501
- § 5502
- § 5503
- § 5504
- § 5505
- § 5511
- § 5512
- § 5523
- § 5551
- § 5552
- § 5553
- § 5554
- § 5555
- § 5556
- § 5557
- § 5558
- § 5559
- § 5560
- § 5561
- § 5562
- § 5601
- § 5602
- § 5603
- § 5604
- § 5605
- § 5606
- § 5607
- § 5608
- § 5609
- § 5610
- § 5611
- § 5612
- § 5613
- § 5614
- § 5615
- § 5661
- § 5662
- § 5663
- § 5671
- § 5672
- § 5673
- § 5674
- § 5675
- § 5676
- § 5681
- § 5682
- § 5683
- § 5684
- § 5685
- § 5686
- § 5687
- § 5688
- § 5689
- § 5690
- § 5691
- § 5692
§ 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
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.
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