27 C.F.R. § 479.48 Failure to pay special (occupational) tax.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person who engages in a business taxable under 26 U.S.C. 5801, without timely payment of the tax imposed with respect to such business (see §479.34) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. 6601 and 6651). In addition, such person may be liable for criminal penalties under 26 U.S.C. 5871. [36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–48, 44 FR 55842, Sept. 28, 1979]
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart D—Special (Occupational) Taxes
Penalties and Interest
§ 479.48 Failure to pay special (occupational) tax.
