
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5871]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
    CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
                                FIREARMS
 
                 Subchapter D--Penalties and Forfeitures
 
Sec. 5871. Penalties

    Any person who violates or fails to comply with any provisions 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, Sec. 201, Oct. 22, 1968, 82 Stat. 1234; 
amended Pub. L. 98-473, title II, Sec. 227, Oct. 12, 1984, 98 Stat. 
2030.)


                            Prior Provisions

    A prior section 5871, act Aug. 16, 1954, ch. 736, 68A Stat. 729, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 90-618.
    Provisions similar to those comprising this section were contained 
in prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729, prior 
to the general revision of this chapter by Pub. L. 90-618.


                               Amendments

    1984--Pub. L. 98-473 struck out ``, and shall become eligible for 
parole as the Board of Parole shall determine'' after ``or both''.


                    Effective Date of 1984 Amendment

    Section 235(a)(1)(B)(ii)(IV) of Pub. L. 98-473 provided that the 
amendment made by that section is effective Oct. 12, 1984.


                             Effective Date

    Section effective on first day of first month following October 
1968, see section 207(a) of Pub. L. 90-618, set out as a note under 
section 5801 of this title.
