{"data":{"id":"us/27-cfr-479.152","jurisdiction":"us","citation":"27 CFR 479.152","heading":"Penalties (records and returns).","body":"Any person failing to keep records or make returns, or making, or causing the making of, a false entry on any application, return or record, knowing such entry to be false, is liable to fine and imprisonment as provided in section 5871, I.R.C.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart K—Examination of Books and Records"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"1dbeeefe4a597f29f80a9fa34ddbb7cde497c46365a688f1479f524f393110e4","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.151","next":"us/27-cfr-479.161"},"notice":"GroundRules: Original legal text. Not legal advice."}