Current through Pub. L. 119-100Open in workspace

§ 5871 Penalties

Any person who violates or fails to comply with any provision of this chapter shall, upon conviction, be fined not more than $10,000, or be imprisoned not more than ten years, or both.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234; amended Pub. L. 98–473, title II, § 227, Oct. 12, 1984, 98 Stat. 2030.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5871

Source: decipher.legal/usc/26/5871 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)