§ 479.181. Penalties.
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/us/cfr/t27/s§ 479.181·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person who violates or fails to comply with the requirements of 26 U.S.C. Chapter 53 shall, upon conviction, be subject to the penalties imposed under 26 U.S.C. 5871. \[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979\]
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