[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR479.48]

[Page 181]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents
 
                 Subpart D--Special (Occupational) Taxes
 
Sec. 479.48  Failure to pay special (occupational) tax.

    Any person who engages in a business taxable under 26 U.S.C. 5801, 
without timely payment of the tax imposed with respect to such business 
(see Sec. 479.34) shall be liable for such tax, plus the interest and 
penalties thereon (see 26 U.S.C. 6601 and 6651). In addition, such 
person may be liable for criminal penalties under 26 U.S.C. 5871.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]