§ 40.387 Penalties and forfeitures.
Anyone who fails to comply with the provisions of this subpart becomes liable to the civil and criminal penalties, and forfeitures, provided by law.
(72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)Daily eCFR
§ 40.387 Penalties and forfeitures.
27 CFR 40.387