[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR46.168] [Page 863-864] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents Subpart G--Dealers in Tobacco Products Sec. 46.168 Liability to penalties and forfeitures. Any dealer who fails to comply with the provisions of this subpart becomes [[Page 864]] liable to the civil and criminal penalties, and forfeitures, provided by law. (72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, and 5763) Subpart H [Reserved]