Code of Federal Regulations · Section
§ 46.168 — Liability To Penalties And Forfeitures
27 C.F.R. § 46.168
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Any dealer 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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Civil penalties26 U.S.C. § 5761
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504