---
kind: "section"
citation: "27 C.F.R. § 479.152"
title: "27"
number: "479.152"
heading: "Penalties (records and returns)."
url: "https://uscodex.org/cfr/27/479.152"
---

# §479.152. Penalties (records and returns).


Any person failing to keep records or make returns, or making, or causing the making of, a false entry on any application, return or record, knowing such entry to be false, is liable to fine and imprisonment as provided in [section 5871](/cfr/27/5871.md), I.R.C.


## Notes

### Authority

Authority: 26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

### Source

Source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.