[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: 27CFR46.80]

[Page 968]
 
            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 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