StacksVerified U.S. regulatory reference

27 CFR §479.181

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Any person who violates or fails to comply with the requirements of 26 U.S.C. Chapter 53 shall, upon conviction, be subject to the penalties imposed under 26 U.S.C. 5871.