---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch53/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Penalties and Forfeitures"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch53-schD"
sections_count: 2
---

# Subchapter D — Penalties and Forfeitures

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms

## Sections

- [§5871. Penalties](/usc/26/5871.md)
- [§5872. Forfeitures](/usc/26/5872.md)