Any person who-
shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense; and all personal property used in connection with his business, together with the buildings and ground constituting the premises on which such unlawful acts are performed or permitted to be performed shall be forfeited to the United States.
26 U.S.C. § 5607
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 5607, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for distilling on prohibited premises, prior to the general revision of this chapter by Pub. L. 85-859. See sections 5505(i) and 5601(a)(6) of this title.Provisions similar to those comprising this section were contained in prior section 5647, act Aug. 16, 1954, ch. 736, 68A Stat. 693, prior to the general revision of this chapter by Pub. L. 85-859.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.