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title 26
INTERNAL REVENUE CODE
subtitle E
Alcohol, Tobacco, and Certain Other Excise Taxes
chapter 53
MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
subchapter D
Penalties and Forfeitures
§ 5871
Penalties
View all text of Subchapter D [§ 5871 - § 5872]
U.S. Code
Notes
§ 5871.
Penalties
(Added
Pub. L. 90–618, title II, § 201
,
Oct. 22, 1968
,
82 Stat. 1234
; amended
Pub. L. 98–473, title II, § 227
,
Oct. 12, 1984
,
98 Stat. 2030
.)