Code of Federal Regulations · Section
§ 40.387 — Penalties And Forfeitures
27 C.F.R. § 40.387
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Anyone who fails to comply with the provisions of this subpart becomes liable to the civil and criminal penalties, and forfeitures, provided by law.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Civil penalties26 U.S.C. § 5761