-CITE-
    26 USC Subchapter D - Penalties and Forfeitures 01/03/05

-EXPCITE-
    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

-HEAD-
                 SUBCHAPTER D - PENALTIES AND FORFEITURES

-MISC1-
    Sec.
    5871. Penalties.
    5872. Forfeitures.

                             PRIOR PROVISIONS
      A prior subchapter D, consisted of sections 5861 and 5862, prior
    to the general revision of this chapter by Pub. L. 90-618, title
    II, Sec. 201, Oct. 22, 1968, 82 Stat. 1227.

-End-



-CITE-
    26 USC Sec. 5871 01/03/05

-EXPCITE-
    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

-HEAD-
    Sec. 5871. Penalties

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

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


-MISC1-
                             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".

                     EFFECTIVE DATE OF 1984 AMENDMENT
      Section 235(a)(1)(B)(ii)(IV) of Pub. L. 98-473 provided that the
    amendment made by that section 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.

-End-



-CITE-
    26 USC Sec. 5872 01/03/05

-EXPCITE-
    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

-HEAD-
    Sec. 5872. Forfeitures

-STATUTE-
    (a) Laws applicable
      Any firearm involved in any violation of the provisions of this
    chapter shall be subject to seizure and forfeiture, and (except as
    provided in subsection (b)) all the provisions of internal revenue
    laws relating to searches, seizures, and forfeitures of unstamped
    articles are extended to and made to apply to the articles taxed
    under this chapter, and the persons to whom this chapter applies.
    (b) Disposal
      In the case of the forfeiture of any firearm by reason of a
    violation of this chapter, no notice of public sale shall be
    required; no such firearm shall be sold at a public sale; if such
    firearm is forfeited for a violation of this chapter and there is
    no remission or mitigation of forfeiture thereof, it shall be
    delivered by the Secretary to the Administrator of General
    Services, General Services Administration, who may order such
    firearm destroyed or may sell it to any State, or possession, or
    political subdivision thereof, or at the request of the Secretary,
    may authorize its retention for official use of the Treasury
    Department, or may transfer it without charge to any executive
    department or independent establishment of the Government for use
    by it.

-SOURCE-
    (Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
    1235; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834.)


-MISC1-
                             PRIOR PROVISIONS
      Provisions similar to those comprising this section were
    contained in prior section 5862, act Aug. 16, 1954, ch. 736, 68A
    Stat. 729, prior to the general revision of this chapter by Pub. L.
    90-618.

                                AMENDMENTS
      1976 - Subsec. (b). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary" wherever appearing.

                              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.

-End-