27 C.F.R. § 479.181 Penalties.
Title 27 - Alcohol, Tobacco Products and Firearms
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]
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart N—Penalties and Forfeitures
§ 479.181 Penalties.