(7) MANUFACTURER.-The term "manufacturer" means any person who is engaged within the United States in the business of manufacturing firearms, or who otherwise produces therein any firearm for sale or disposition. (8) DEALER.-The term "dealer" means any person not a manufacturer or importer, engaged within the United States in the business of selling firearms. The term "dealer" shall include wholesalers, pawnbrokers, and dealers in used firearms. (9) INTERSTATE COMMERCE.-The term "interstate commerce" means transportation from any State or Territory or District, or any insular possession of the United States, to any other State or to the District of Columbia. (10) TO TRANSFER OR TRANSFERRED.-The term "to transfer" or "transferred" shall include to sell, assign, pledge, lease, loan, give away, or otherwise dispose of. (11) PERSON.-The term "person" includes a partnership, company, association, or corporation, as well as a natural person. SEC. 5849. CITATION OF CHAPTER. This chapter may be cited as the "National Firearms Act" and any reference in any other provision of law to the "National Firearms Act" shall be held to refer to the provisions of this chapter. Subchapter C-Unlawful Acts Sec. 5851. Possessing firearms illegally. Sec. 5852. Removing or changing identification marks. Sec. 5853. Importing firearms illegally. Sec. 5854. Failure to register and pay special tax. Sec. 5855. Unlawful transportation in interstate commerce SEC. 5851. POSSESSING FIREARMS ILLEGALLY. It shall be unlawful for any person to receive or possess any firearm which has at any time been transferred in violation of sections 5811, 5812 (b), 5813, 5814, 5844, or 5846, or which has at any time been made in violation of section 5821, or to possess any firearm which has not been registered as required by section 5841. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. SEC. 5852. REMOVING OR CHANGING IDENTIFICATION MARKS. It shall be unlawful for anyone to obliterate, remove, change, or alter the number or other identification mark required by section 5843. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of any firearm upon which such number or mark shall have been obliterated, removed, changed, or altered, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. SEC. 5853. IMPORTING FIREARMS ILLEGALLY. It shall be unlawful (1) fraudulently or knowingly to import or bring any firearm into the United States or any territory under its control or jurisdiction, in violation of the provisions of this chapter; or (2) knowingly to assist in so doing; or (3) to receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of any such firearm after being imported or brought in, knowing the same to have been imported or brought in contrary to law. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. SEC. 5854. FAILURE TO REGISTER AND PAY SPECIAL TAX. It shall be unlawful for any person required to register under the provisions of section 5802 to import, manufacture, or deal in firearms without having registered and paid the tax imposed by section 5801. SEC. 5855. UNLAWFUL MERCE. TRANSPORTATION IN INTERSTATE COM It shall be unlawful for any person who is required to register as provided in section 5841 and who shall not have so registered, or any other person who has not in his possession a stamp-affixed order as provided in section 5814 or a stamp-affixed declaration as provided in section 5821, to ship, carry, or deliver any firearm in interstate com merce. Subchapter D-Penalties and Forfeitures Sec. 5861. Penalties. Sec. 5862. Forfeitures. SEC. 5861. PENALTIES. Any person who violates or fails to comply with any of the requirements of this chapter shall, upon conviction, be fined not more than $2,000, or be imprisoned for not more than 5 years, or both, in the discretion of the court. SEC. 5862. FORFEITURES. (a) LAWS APPLICABLE.-Any firearm involved in any violation of the provisions of this chapter or any regulation promulgated thereunder shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeiture of unstamped articles are extended to and made to apply to the articles taxed under this chapter, and the persons to whom this chapter applies. (b) DISPOSAL.-In the case of the forfeiture of any firearm by reason of a violation of this chapter: No notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it shall be delivered by the Secretary or his delegate to the Administrator of General Services, General Services Administration, who may order such firearm destroyed or may sell it to any State, Territory, or possession, or political subdivision thereof, or the District of Columbia, or at the request of the Secretary or his delegate may authorize its retention for official use of the Treasury Department, or may transfer it without charge to any executive department or independent establishment of the Government for use by it. Subtitle F-Procedure and Administration CHAPTER 61. Information and returns. CHAPTER 62. Time and place for paying tax. CHAPTER 63. Assessment. CHAPTER 64. Collection. CHAPTER 65. Abatements, credits, and refunds. CHAPTER 66. Limitations. CHAPTER 67. Interest. CHAPTER 68. Additions to the tax, additional amounts, and assessable penalties. CHAPTER 69. General provisions relating to stamps. CHAPTER 70. Jeopardy, bankruptcy and receiverships. CHAPTER 71. Transferees and fiduciaries. CHAPTER 72. Licensing and registration. CHAPTER 73. Bonds. CHAPTER 74. Closing agreements and compromises CHAPTER 75. Crimes, other offenses, and forfeitures. CHAPTER 76. Judicial proceedings. CHAPTER 77. Miscellaneous provisions. CHAPTER 78. Discovery of liability and enforcement of title. Part IV. Signing and verifying of returns and other documents. Part VI. Extension of time for filing returns. Part VII. Place for filing returns or other documents. PART I-RECORDS, STATEMENTS, AND SPECIAL RETURNS Sec. 6001. Notice or regulations requiring records, statements, and special returns. SEC. 6001. NOTICE OR REGULATIONS REQUIRING RECORDS, STATEMENTS, AND SPECIAL RETURNS. Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever in the judgment of the Secretary or his delegate it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary or his delegate deems sufficient to show whether or not such person is liable for tax under this title. |