27 C.F.R. § 70.331 Fraudulent returns, statements, or other documents.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person who willfully delivers or discloses to any officer or employee of the Bureau any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned not more than 1 year, or both. (26 U.S.C. 7207)
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Crimes, Other Offenses and Forfeitures
§ 70.331 Fraudulent returns, statements, or other documents.