26 U.S.C. § 5132

(a) In general Except as provided in regulations prescribed by the Secretary, it shall be unlawful for a dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep the records prescribed by section 5121. (b) Limited retail dealers A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors. (c) Penalty and forfeiture For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.