27 C.F.R. § 20.137 Penalties.
Title 27 - Alcohol, Tobacco Products and Firearms
Violation of the requirements prescribed in §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))
Title 27: Alcohol, Tobacco and Firearms
PART 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM
Subpart G—Requirements Relating to Articles
§ 20.137 Penalties.