27 CFR §555.163
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Any licensed importer, licensed manufacturer, licensed dealer, or permittee who knowingly makes any false entry in any record required to be kept under subpart G of this part, shall be fined not more than $10,000 or imprisoned not more than 10 years, or both.