Code of Federal Regulations · Section
§ 40.383 — Interference With Administration
27 C.F.R. § 40.383
View:
Whoever, corruptly or by force or threats of force, endeavors to hinder or obstruct the administration of this subpart, or endeavors to intimidate or impede any TTB officer acting in an official capacity, or forcibly rescues or attempts to rescue or causes to be rescued any property, after it has been duly seized for forfeiture to the United States in connection with a violation or intended violation of this subpart, shall be liable to the penalties prescribed by law.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Limitation on use of cash method of accounting26 U.S.C. § 448
-
Attempts to interfere with administration of internal revenue laws26 U.S.C. § 7212