27 CFR § 479.181
Penalties
April 24, 2020
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.
[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]