Background: The most frequently prosecuted conduct violating this section is operating an illegal still. 26 U.S.C. § 5601(a)(1).
Historical Note:: Effective November 1, 1987.
§2T2.2. Regulatory Offenses
(a) Base Offense Level: 4
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).
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3. CUSTOMS TAXES
This Subpart deals with violations of 18 U.S.C. §§ 496, 541-545, 547, 548, 550, 551, 1915 and 19 U.S.C. §§ 283, 1436, 1464, 1465, 1586(e), 1708(b), and is designed to address violations involving revenue collection or trade regulation. It is not intended to deal with the importation of contraband, such as drugs, or other items such as obscene material, firearms or pelts of endangered species, the importation of which is prohibited or restricted for non-economic reasons. Other, more specific criminal statutes apply to most of these offenses. Importation of contraband or stolen goods would be a reason for referring to another, more specific guideline, if applicable, or for departing upward.
Historical Note:: Effective November 1, 1987. Amended effective November 1, 1992 (see Appendix C, amendment 453); November 1, 2004 (see Appendix C, amendment 674).
§2T3.1. Evading Import Duties or Restrictions (Smuggling); Receiving or Trafficking in Smuggled Property