26 U.S.C. § 5602 : US Code - Section 5602: Penalty for tax fraud by distiller

      Whenever any person engaged in or carrying on the business of a
    distiller defrauds, attempts to defraud, or engages in such
    business with intent to defraud the United States of the tax on the
    spirits distilled by him, or of any part thereof, he shall be fined
    not more than $10,000, or imprisoned not more than 5 years, or
    both. No discontinuance or nolle prosequi of any prosecution under
    this section shall be allowed without the permission in writing of
    the Attorney General.