1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 40
  5. subpart K
  6. subjgrp 38
  7. § 40.387

View all text of Subjgrp 38 [§ 40.382 - § 40.387]

§ 40.387 - Penalties and forfeitures.

Anyone who fails to comply with the provisions of this subpart becomes liable to the civil and criminal penalties, and forfeitures, provided by law.

(72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)

SOURCE: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

CITE AS: 27 CFR 40.387