[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: 27CFR45.24]

[Page 955]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 45_REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, 
WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES--Table of Contents
 
                   Subpart C_Administrative Provisions
 
Sec. 45.24  Interference with administration.

    Whoever, corruptly or by force or threats of force, endeavors to 
hinder or obstruct the administration of this part, or endeavors to 
intimidate or impede any appropriate ATF officer acting in his official 
capacity, or forcibly rescues or attempts to rescue or causes to be 
rescued any property, after it has been duly seized for forfeiture to 
the United States in connection with a violation of the internal revenue 
laws, shall be liable to the penalties prescribed by law.

(68A Stat. 855; 26 U.S.C. 7212)

[27 FR 4476, May 10, 1962. Redesignated at 40 FR 16835, Apr. 15, 1975, 
as amended by T.D. ATF-472, 67 FR 8880, Feb. 27, 2002]