20.137—Penalties.

Violation of the requirements prescribed in § 20.132 is punishable by a fine of not more than $10,000 and/or imprisonment for not more than 5 years for each offense. In addition, persons who manufacture (including reprocess), sell, or transport articles in violation of this part are liable for payment of a tax on the articles at the rate imposed by law on distilled spirits.

Code of Federal Regulations

(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended, 1402 ( 26 U.S.C. 5001, 5607 ))

CFR

20.137—Penalties.

Code of Federal Regulations