O105 Possession or Transfer of Non-Tax-Paid Distilled Spirits
Official jury instruction text reproduced for information. It is not legal advice; the instruction given in a case depends on the facts and the court.
- Instruction
- O105
- Statute
- 26 U.S.C. §§ 5604(a)(1) & 5301(d)
- Edition
- Eleventh Circuit Pattern Jury Instructions (Criminal Cases), revised July 2026
- Official source
- Official PDF, page 722
Elements
Quoted word for word from the official text. Eleventh Circuit Pattern Jury Instructions (Criminal Cases), revised July 2026.
The Defendant can be found guilty of this crime only if all the following facts are proved beyond a reasonable doubt:
(1) the Defendant knowingly [transported] [possessed] [bought] [sold] [transferred] distilled spirits; and
(2) the immediate containers of the distilled spirits didn’t bear a closure or other device required by law.
Related practice page
Federal Smuggling & Customs Crimes (18 U.S.C. § 545)
Official source: Official PDF, page 722
Official jury instruction text reproduced for information. It is not legal advice; the instruction given in a case depends on the facts and the court.