§7271. Penalties for offenses relating to stamps — Inbound Citations

Citations to 26 U.S.C. § 7271 as a whole

• 26 U.S.C. § 7208(5)

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  (5) Commits the offense described in section 7271 (relating to disposal and receipt of stamped packages) with intent to defraud the revenue, or to defraud any person;
• 26 U.S.C. § 7303(2)

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  (2) Any container involved in the offense described in section 7271 (relating to disposal of stamped packages), and of the contents of such container.