26 U.S.C. § 5613 : Internal Revenue Code — Alcohol, Tobacco, And Certain Other Excise Taxes — Distilled Spirits, Wines, And Beer — Penalties, Seizures, And Forfeitures Relating To Liquors — Penalty, Seizure, And Forfeiture Provisions Applicable To Distilling, Rectifying, And Distilled And Rectified Products — Forfeiture Of Distilled Spirits Not Closed, Marked, Or Branded As Required By Law