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412 79 Possession Or Transfer Of Non-Tax-Paid Distilled Spirits 26 USC §§ 5604(a)(1 ) and 5301(d) Title 26, United States Code Sections 5604(a)(1) and 5301(d) make it a Federal crime or offense for anyone to knowingly [transport] [ possess] [buy] [sell] [transfer] any distilled spirits unless the immediate container bears a closure evidencing compliance with the Internal Revenue laws. The Defendant can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt: First: That the Defendant knowingly [transported] [possessed] [bought] [sold] [transferred] distilled spirits, as charged; and Second: That the immediate containers of the distilled spirits did not bear a closure or other device as required by law . A "closure or other device as required by law" means a closure that is designed to require breaking in order to gain access to the contents of the container, such as a seal, and was affixed to the container at the time it was withdrawn from bonded premises or from customs custody. [The indictment charges that the Defendant [transported] [possessed] [bought] [sold] [transferred] distilled spirits in an unlawful manner. The law specifies those different modes or ways in which the offense can be committed, and it is not necessary for the Government to prove that the Defendant violated the statute in each or all of those ways. It is sufficient if the Government proves beyond a reasonable doubt that the Defendant either [transported] [possessed] [bought ] [sold] [transferred] distilled spirits in an unlawful manner; but, in order to return a verdict of guilty, you must agree unanimously upon which way the offense was committed.] ANNOTATIONS AND COMMENTS 26 USC § 56 04 (a) provides: Any person w ho shall - - (1) transport, possess, buy, sell, or transfer any distilled spirits unless the immediate container bears the type of closure or other device required by section 5301(d) [" The immediate container of distilled spirits withdrawn from bonded premises, or from customs custody, on determination of tax shall bear a closure or other device which is designed so as to require breaking in order to gain assess to the contents of such container." ], [shall be guilty of an of fense against t he United States.] Maximum Penalty: Five (5) years imprisonment and $250,000 fine. See 26 USC § 5604 and 18 USC § 3571.