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CITE

    26 USC Sec. 5681                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
    CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
    Subchapter J - Penalties, Seizures, and Forfeitures Relating to
                    Liquors
    PART IV - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO
               LIQUORS

HEAD

    Sec. 5681. Penalty relating to signs

STATUTE

    (a) Failure to post required sign
      Every person engaged in distilled spirits operations who fails to
    post the sign required by section 5180(a) shall be fined not more
    than $1,000, or imprisoned not more than 1 year, or both.
    (b) Posting or displaying false sign
      Every person, other than a distiller, warehouseman, or processor
    of distilled spirits who has received notice of registration of his
    plant under the provisions of section 5171(c), or other than a
    wholesale dealer in liquors who has paid the special tax (or who is
    exempt from payment of such special tax by reason of the provisions
    of section 5113(a)),(!1) who puts up or keeps up any sign
    indicating that he may lawfully carry on the business of a
    distiller, warehouseman, or processor of distilled spirits, or
    wholesale dealer in liquors, as the case may be, shall be fined not
    more than $1,000, or imprisoned not more than 1 year, or both.
    (c) Premises where no sign is placed or kept
      Every person who works in any distilled spirits plant on which no
    sign required by section 5180(a) is placed or kept, and every
    person who knowingly receives at, or carries or conveys any
    distilled spirits to or from any such distilled spirits plant or
    who knowingly carries or delivers any grain, molasses, or other raw
    material to any distilled spirits plant on which such a sign is not
    placed and kept, shall forfeit all vehicles, aircraft, or vessels
    used in carrying or conveying such property and shall be fined not
    more than $1,000, or imprisoned not more than 1 year, or both.
    (d) Presumption
      Whenever on trial for violation of subsection (c) by working in a
    distilled spirits plant on which no sign required by section
    5180(a) is placed or kept, the defendant is shown to have been
    present at such premises, such presence of the defendant shall be
    deemed sufficient evidence to authorize conviction, unless the
    defendant explains such presence to the satisfaction of the jury
    (or of the court when tried without jury).

SOURCE

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1410; amended Pub. L. 96-39, title VIII, Sec. 807(a)(58), July 26,
    1979, 93 Stat. 289; Pub. L. 105-34, title XIV, Sec. 1415(b)(1),
    (2), Aug. 5, 1997, 111 Stat. 1047.)

REFERENCES IN TEXT

      Section 5113, referred to in subsec. (b), was repealed by Pub. L.
    109-59, title XI, Sec. 11125(a)(1)(C), Aug. 10, 2005, 119 Stat.
    1953.

PRIOR PROVISIONS

      A prior section 5681, act Aug. 16, 1954, ch. 736, 68A Stat. 698,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                AMENDMENTS
      1997 - Subsec. (a). Pub. L. 105-34, Sec. 1415(b)(1), struck out
    ", and every wholesale dealer in liquors," after "spirits
    operations" and "section 5115(a) or" after "sign required by".
      Subsec. (c). Pub. L. 105-34, Sec. 1415(b)(2), substituted "on
    which no sign required by" for "or wholesale liquor establishment,
    on which no sign required by section 5115(a) or" and substituted
    "or who" for "or wholesale liquor establishment, or who".
      1979 - Subsec. (a). Pub. L. 96-39, Sec. 807(a)(58)(A),
    substituted "distilled spirits operations" for "distilling,
    warehousing of distilled spirits, rectifying, or bottling of
    distilled spirits".
      Subsec. (b). Pub. L. 96-39, Sec. 807(a)(58)(B), substituted
    "other than a distiller, warehouseman, or processor of distilled
    spirits" for "other than a distiller, warehouseman of distilled
    spirits, rectifier, or bottler of distilled spirits", "section
    5171(c)" for "section 5171(a)", and "business of a distiller,
    warehouseman, or processor of distilled spirits" for "business of a
    distiller, bonded warehouseman, rectifier, bottler of distilled
    spirits".
      Subsec. (c). Pub. L. 96-39, Sec. 807(a)(58)(C), substituted "in
    any distilled spirits plant" for "in any distillery, or in any
    rectifying, distilled spirits bottling", "such distilled spirits
    plant" for "such distillery, or to or from any such rectifying,
    distilled spirits bottling", and "to any distilled spirits plant"
    for "to any distillery".
      Subsec. (d). Pub. L. 96-39, Sec. 807(a)(58)(D), substituted
    "distilled spirits plant" for "distillery or rectifying
    establishment".
                     EFFECTIVE DATE OF 1997 AMENDMENT
      Section 1415(c) of Pub. L. 105-34 provided that: "The amendments
    made by this section [amending this section and repealing section
    5115 of this title] shall take effect on the date of the enactment
    of this Act [Aug. 5, 1997]."
                     EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section
    810 of Pub. L. 96-39, set out as a note under section 5001 of this
    title.
                              EFFECTIVE DATE
      Section effective July 1, 1959, see section 210(a)(1) of Pub. L.
    85-859, set out as a note under section 5001 of this title.

FOOTNOTE

    (!1) See References in Text note below.