27 CFR 70.331

§ 70.331 Fraudulent returns, statements, or other documents.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 70.331, § 70.331 Fraudulent returns, statements, or other documents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118705
Permanent ID: ys:prov:118705@1
SHA-256: b695afee2a17e1b77fa3826a6bef79678240796727f858ea94ae935e9056ee18

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.