The proprietor of a vinegar plant must construct and equip the plant to ensure that:

1. (a) The distilled spirits vapors that are separated by the vaporizing process from the mash are condensed only by introducing them into the water or other liquid used in making the vinegar; and

2. (b) The distilled spirits produced are accurately accounted for and are secure from unlawful removal from the premises or from unauthorized use.

   (26 U.S.C. 5502)