26 U.S.C. § 5686: Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

(a) GeneralIt shall be unlawful to have or possess any liquor or property intended for use in violating any provision of this chapter or regulations issued pursuant thereto, or which has been so used, and every person so having or possessing or using such liquor or property, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. (b) Cross referenceFor seizure and forfeiture of liquor and property had, possessed, or used in violation of subsection (a), see section 7302.