{"data":{"id":"us/26-u.s.c.-5602","jurisdiction":"us","citation":"26 U.S.C. § 5602","heading":"Penalty for tax fraud by distiller","body":"Whenever any person engaged in or carrying on the business of a distiller defrauds, attempts to defraud, or engages in such business with intent to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"b1109d7b1885e5410aec509435e0e252c901ca752eaf1d37fd85df86ef6f9ca8","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5601","next":"us/26-u.s.c.-5603"},"notice":"GroundRules: Original legal text. Not legal advice."}