CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE > SUBCHAPTER B—FIREARMS AND AMMUNITION (parts 400 to 479) > PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS > SUBPART N—Penalties and Forfeitures (§479.181 to §479.182) > 479.181—Penalties.

479.181—Penalties.

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.

Code of Federal Regulations

[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]