CHAPTER TWO - OFFENSE CONDUCT


PART T - OFFENSES INVOLVING TAXATION


2.      ALCOHOL AND TOBACCO TAXES


§2T2.2.     Regulatory Offenses 

(a)       Base Offense Level:  4


Commentary

Statutory Provisions:  26 U.S.C. §§ 5601, 5603-5605, 5661, 5671, 5762, provided the conduct is tantamount to a record-keeping violation rather than an effort to evade payment of taxes.  For additional statutory provision(s), see Appendix A (Statutory Index).

Background:  Prosecutions of this type are infrequent. 

Historical Note:  Effective November 1, 1987.  Amended effective November 1, 1990 (see Appendix C, amendment 359).