27 CFR 479.152
§ 479.152 Penalties (records and returns).
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 479.152, § 479.152 Penalties (records and returns), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119175
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Full text
Any person failing to keep records or make returns, or making, or causing the making of, a false entry on any application, return or record, knowing such entry to be false, is liable to fine and imprisonment as provided in section 5871, I.R.C.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.