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Sec. 5871 Penalties

  • Internal Revenue Code of 1986
  • SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
  • Chapter 53 -- Machine Guns, Destructive Devices, and Certain Other Devices
  • Subchapter D --Penalties and Forfeitures

Any person who violates or fails to comply with any provision of this chapter shall, upon conviction, be fined not more than $10,000, or be imprisoned not more than ten years, or both.

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