1. Regulations
  2. title 27
  3. chapter II
  4. part 479
  5. subpart K
  6. § 479.152

View all text of Subpart K [§ 479.151 - § 479.152]

§ 479.152 - Penalties (records and returns).

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.

AUTHORITY: 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

SOURCE: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

CITE AS: 27 CFR 479.152