SUBPART M-PENALTIES AND FORFEITURES § 179.190 Penalties. Any person who violates or fails to comply with the requirements of Chapter 53, Internal Revenue Code of 1954, shall, upon conviction, be subject to the penalties imposed under section 5861, Internal Revenue Code of 1954. § 179.191 Forfeitures. Any firearms involved in any violation of the provisions of Chapter 53, Internal Revenue Code of 1954, or of the regulations in this part, shall be subject to seizure and forfeiture under the internal revenue laws: Provided, however, That the disposition of forfeited firearms shall be in conformance with the requirements of section 5862 of the Internal Revenue Code of 1954. In addition, any vessel, vehicle or aircraft used to transport, carry, convey, or conceal or possess any firearm with respect to which there has been committed any violation of any provision of Chapter 53, Internal Revenue Code of 1954, or the regulations in this part issued pursuant thereto, shall be subject to seizure and forfeiture under the Customs laws, as provided by the act of August 9, 1939 (U. S. C. Title 49, secs. 781-788). SUBPART N-OTHER LAWS APPLICABLE 182.33 182.34 182.35 Sign. 182.38 Keys to gates. 182.39 182.40 Windows in receiving and wine rooms. Other windows. Skylights, monitors, penthouses, etc. Ventilators. Wine room or building. Meal room. Granary. Fermenting room or building. Receiving room. Temporary storage room. Tax-paid storeroom. Empty container storeroom. Government office. Government cabinet. 182.41 182.42 182.43 Empty container storeroom. Sign. 182.48 182.49 DENATURING PLANTS Construction. Alcohol storeroom. Denaturing material storeroom. Denatured alcohol storeroom. Government office and cabinet. 182.56 Fences or walls and gates. SPECIALLY DENATURED ALCOHOL USERS' 182.57 Construction. 182.58 Sign. 31031-59-32 Page 481 |