CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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business, or shall do anything by this title prohibited, if there be no specific penalty or punishment imposed by any other section of this title for the neglecting, omitting or refusing to do, or for the doing or causing to be done the thing required or prohibited, he shall pay a penalty of $1,000; and all distilled spirits or liquors owned by him or in which he has any interest as owner, shall be forfeited to the United States. ,
SEC. 5688. DISPOSITION AND RELEASE OF SEIZED PROPERTY. (a) FOR F E I T U R E. —
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(1) DELIVERY.—All distilled spirits, wine, and beer forfeited, summarily or by order of court, under any law of the United States, shall be delivered to the Administrator of General Services to be disposed of as hereinafter provided. (2) DISPOSAL.—The Administrator of General Services shall dispose of all distilled spirits, wine, and beer which have been delivered to him pursuant to paragraph (1)— (A) by delivery to such Government agencies as, in his opinion, have a need for such distilled spirits, wine, or beer for medicinal, scientific, or mechanical purposes; or (B) by gifts to such eleemosynary institutions as, in his opinion, have a need for such distilled spirits, wine, or beer for medicinal purposes; or (C) by destruction. (3) LIMITATION ON DISPOSAL.—Except as otherwise provided by
", law, no distilled spirits, wine, or beer which have been seized under
- any law of the United States may be disposed of in any manner
^ whatsoever except after forfeiture and as provided in this subsection. (4) REGULATIONS.—The Administrator of General Services is authorized to make all rules and regulations necessary to carry out •!; the provisions of this subsection. ,e
(5) REMISSION
OR MITIGATION
OF FORFEITURES.—Nothing in
1; this section shall affect the authority of the Secretary or his delegate, under the customs or internal revenue laws, to remit or mitigate the forfeiture, or alleged forfeiture, of such distilled spirits, ( wine, or beer, or the authority of the Secretary or his delegate, to compromise any civil or criminal case in respect of such distilled spirits, wines, or beer prior to commencement of suit thereon, or e the authority of the Secretary or his delegate to compromise any claim under the customs laws in respect to such distilled spirits, wines, or beer. (b) DISTRAINT OR JUDICIAL PROCESS.—Except as provided in section 5333, all distilled spirits sold by order of court, or under process of distraint, shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon, pursuant to the applicable provisions of this chapter and in accordance with regulations to be prescribed by the Secretary or his delegate. (c) R E L E A S E OF SEIZED VESSELS OR VEHICLES BY C O U R T S. — Not -
withstanding any provisions of law relating to the return on bond of any vessel or vehicle seized for the violation of any law of the United States, the court having jurisdiction of the subject matter may, in its discretion and upon good cause shown by the United States, refuse to order such return of any such vessel or vehicle to the claimant thereof. § 5688(c)
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