27 C.F.R. § 46.168 Liability to penalties and forfeitures.
Title 27 - Alcohol, Tobacco Products and Firearms
Any dealer 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, and 5763)
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart G—Dealers in Tobacco Products
§ 46.168 Liability to penalties and forfeitures.