CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES (parts 70 to 73) > PART 70—PROCEDURE AND ADMINISTRATION > SUBPART D—Collection of Excise and Special (Occupational) Tax (§70.51 to §70.333) > 70.331—Fraudulent returns, statements, or other documents.

70.331—Fraudulent returns, statements, or other documents.

Any person who willfully delivers or discloses to any officer or employee of the Bureau any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned not more than 1 year, or both.

Code of Federal Regulations

( 26 U.S.C. 7207 )