[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR20.137]

[Page 515]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of Contents
 
               Subpart G_Requirements Relating to Articles
 
Sec.  20.137  Penalties.

    Violation of the requirements prescribed in Sec.  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.

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