27 C.F.R. § 19.704
(c) Additional security. The appropriate TTB officer may require additional security measures for the premises if the alcohol fuel plant's security is found to be inadequate. The additional measures required may depend upon past security problems experienced at the alcohol fuel plant, the volume of alcohol produced, the risk to tax revenue, and any safety requirements. Additional security measures may include, but are not limited to:
(5) Locked or barred windows.
(26 U.S.C. 5178, 5202)