2024 U.S. Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms
Subchapter D - Penalties and Forfeitures
Sec. 5871 - Penalties

Any person who violates or fails to comply with any provision of this chapter shall, upon conviction, be fined not more than $10,000, or be imprisoned not more than ten years, or both.

(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1234; amended Pub. L. 98–473, title II, §227, Oct. 12, 1984, 98 Stat. 2030.)

A prior section 5871, act Aug. 16, 1954, ch. 736, 68A Stat. 729, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

Provisions similar to those comprising this section were contained in prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729, prior to the general revision of this chapter by Pub. L. 90–618.

1984—Pub. L. 98–473 struck out ", and shall become eligible for parole as the Board of Parole shall determine" after "or both".

Pub. L. 98–473, title II, §235(a)(1)(B)(ii)(IV), Oct. 12, 1984, 98 Stat. 2032, provided that the amendment made by section 227 of Pub. L. 98–473 is effective Oct. 12, 1984.

Section effective on first day of first month following October 1968, see section 207(a) of Pub. L. 90–618, set out as a note under section 5801 of this title.