27 C.F.R. § 479.152 Penalties (records and returns).
Title 27 - Alcohol, Tobacco Products and Firearms
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.
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart K—Examination of Books and Records
§ 479.152 Penalties (records and returns).
