[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.48]

[Page 833]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 40_MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
--Table of Contents
 
                   Subpart D_Administrative Provisions
 
Sec. 40.48  Penalties and forfeitures.

    Anyone who fails to comply with the provisions of this part becomes 
liable to the civil and criminal penalties, and forfeitures, provided by 
law.

(72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)