Title 27
SECTION 40.48
40.48 Penalties and forfeitures.
§ 40.48 Penalties and forfeitures.Anyone who fails to comply with the provisions of this part becomes liable to the civil and criminal penalties, and forfeitures, provided by law.
(72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)