[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: 27CFR46.80]

[Page 861-862]
 
            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 C--Disaster Loss Claims
 
Sec. 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

[[Page 862]]

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]

                        Admimistrative Provisions