[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: 27CFR46.16]

[Page 964-965]
 
            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 A_Application of 26 U.S.C. 6423, as Amended, to Refund or Credit 
       of Tax on Tobacco Products, and Cigarette Papers and Tubes
 
Sec. 46.16  Penalties.

    It is an offense punishable by fine and imprisonment for anyone to 
make or cause to be made any false or fraudulent claim upon the United 
States, or

[[Page 965]]

to make any false or fraudulent statements, or representations, in 
support of any claim, or to falsely or fraudulently execute any 
documents required by the provisions of the internal revenue laws, or 
any regulations made in pursuance thereof.