Title 26 — Internal Revenue CodeRelease 119-73
§5871 Penalties
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter D— - Penalties and Forfeitures › § 5871
Full Legal Text
Title 26, §5871
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
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.
Amendments
1984—Pub. L. 98–473 struck out “, and shall become eligible for parole as the Board of Parole shall determine” after “or both”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1984 Amendment 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.
Effective Date
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5871
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73