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Title 27: Alcohol, Tobacco Products, and Firearms
CHAPTER II: BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
SUBCHAPTER B: FIREARMS AND AMMUNITION
PART 479: MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart K: Examination of Books and Records
479.152 - Penalties (records and returns).
Any person failing to keep records or make returns, or making, or causing the making of, a false entry on any application, return or record, knowing such entry to be false, is liable to fine and imprisonment as provided in section 5871, I.R.C.
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