§479.181. Penalties.
27 C.F.R. § 479.181
Any person who violates or fails to comply with the requirements of 26 U.S.C. Chapter 53 shall, upon conviction, be subject to the penalties imposed under 26 U.S.C. 5871.
Notes, amendments, and revision history
Amendments
[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]
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.
Amendments
[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]