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INTERNAL REVENUE CODE OF 1954 or who uses any such still, boiler, or other vessel, shall keep a record, in the form and manner prescribed by regulations issued by the Secretary or his delegate, of the receipt on the distillery premises, and the use thereon, of materials intended for use in the distillation of spirits, the kind and quantity of distilled spirits produced, the kind and quantity of distilled spirits removed from the distillery premises, and such additional particulars as may be required by such regulations. (B) PRESERVATION AND INSPECTION.—The records of every distiller required by subparagraph (A) shall be kept at the distillery and be available at all times for inspection by any internal revenue officer, and shall be preserved by the distiller for a period of not less than 2 years. (2) RECORDS OF DISTILLERS AS WHOLESALE DEALERS.—Every
distiller shall keep daily a record of distilled spirits of his own production disposed of by him, in such form, at such place and containing such information as the Secretary or his delegate shall by regulations prescribe. Such distillers shall also render such correct transcripts, summaries, and copies of their records at such times and in such form and manner as the Secretary or his delegate may by regulations require. The records required to be kept under this paragraph, and regulations prescribed pursuant thereto, shall be preserved for a period of 2 years, and during such period shall be available during business hours for inspection and the taking of abstracts therefrom by the Secretary or his delegate. (b) MONTHLY R E T U R N OP D I S TITLE R. — O n the first day of each month or within 5 days thereafter, every distiller shall render to the Secretary or his delegate a monthly return of the operations of the preceding month taken from his records, such returns to be in such form and manner, and contain such information as the Secretary or his delegate may by regulations require. (c) PENALTIES AND FOR F E I T U R E S. — (1) For penalty for using unregistered materials, see section 5610. (2) For penalty and forfeiture for false or omitted entries in distiller's books, see section 5620. (3) For penalty relating to records and returns of distiller as wholesale dealer, see section 5621.
PART III—GENERAL PROVISIONS RELATING TO DISTILLERIES AND DISTILLED SPIRITS Sec. 5211. Detention of cases, packages, or containers on suspicion. Sec. 5212. Prevention and detection of fraud. Sec. 5213. Return of materials used in the manufacture of distilled spirits. . Sec. 5214. Regulation of traffic in containers of distilled spirits. Sec. 5215. Exemption of distillers of fruit brandy from certain requirements. Sec. 5216. Mash, wort, and vinegar; vinegar factories. Sec. 5217. Exemptions relating to national emergency transfers. SEC. 5211. DETENTION OF CASKS, PACKAGES, OR CONTAINERS SUSPICION.
ON
I t shall be lawful for any internal revenue officer to detain any cask, package, or other container containing, or supposed to contain, distilled spirits, when he has reason to believe that the tax imposed by § 5197(a)(1)(A)
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