27 C.F.R. Subpart K—Examination of Books and Records
Title 27 - Alcohol, Tobacco Products and Firearms
If any person required by this part to make returns shall fail or refuse to make any such return within the time prescribed by this part or designated by the Director, then the return shall be made by an ATF officer upon inspection of the books, but the making of such return by an ATF officer shall not relieve the person from any default or penalty incurred by reason of failure to make such return. (53 Stat. 437; 26 U.S.C. 6020) 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
§ 479.151 Failure to make returns: Substitute returns.
§ 479.152 Penalties (records and returns).
