Source: https://www.law.cornell.edu/cfr/text/27/46.80
Timestamp: 2017-02-23 21:16:15
Document Index: 670083220

Matched Legal Cases: ['art 46', '§ 46', '§ 5061', '§ 5708', '§ 5731', '§ 5732', '§ 5733', '§ 5734', '§ 5751', '§ 5754', '§ 5761', '§ 5762', '§ 5763', '§ 6001', '§ 6601', '§ 6621', '§ 6622', '§ 7212', '§ 7342', '§ 7602', '§ 7606', '§ 7805', '§ 782']

27 CFR 46.80 - Penalties. | US Law | LII / Legal Information Institute
CFR › Title 27 › Chapter I › Subchapter B › Part 46 › Subpart C › Section 46.80 27 CFR 46.80 - Penalties.
§ 46.80 Penalties.
Penalties are provided in 26 U.S.C. 7206 and 7207 for the execution under the penalties of perjury of any false or fraudulent statement in support of any claim and for the filing of any false or fraudulent document under this subpart. All provisions of law, including penalties, applicable in respect of internal revenue taxes on tobacco products, and cigarette papers and tubes shall, insofar as applicable and not inconsistent with this subpart, be applied in respect of the payments provided for in this subpart to the same extent as if such payments constituted refunds of such taxes.
[T.D. 6871, 31 FR 60, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55857, Sept. 28, 1979; T.D. ATF-232, 51 FR 28092, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]
U.S. Code: Title 26 - INTERNAL REVENUE CODE§ 5061 - Method of collecting tax§ 5708 - Losses caused by disaster§ 5731 - Imposition and rate of tax§ 5732 - Payment of tax§ 5733 - Provisions relating to liability for occupational taxes§ 5734 - Application of State laws§ 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal§ 5754 - Restriction on importation of previously exported tobacco products§ 5761 - Civil penalties§ 5762 - Criminal penalties§ 5763 - Forfeitures§ 6001 - Notice or regulations requiring records, statements, and special returns§ 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax§ 6621 - Determination of rate of interest§ 6622 - Interest compounded daily§ 7212 - Attempts to interfere with administration of internal revenue laws§ 7342 - Penalty for refusal to permit entry or examination§ 7602 - Examination of books and witnesses§ 7606 - Entry of premises for examination of taxable objects§ 7805 - Rules and regulations
U.S. Code: Title 49 - TRANSPORTATION§ 782