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IRS.gov Website
Publication 510
taxmap/pubs/p510-014.htm#en_us_201207_publink1000116946

Alcohol Sold as But Not Used as Fuel(p13)

rule
If the credit was claimed (either as an excise tax credit or income tax credit) or a refund was claimed, you are liable for an excise tax if you used the mixture or alcohol other than as a fuel, separated the alcohol from a mixture, or mixed the alcohol.
Report the tax on Form 720. The rate of tax depends on the applicable rate used to figure the credit. No deposits are required.