Penalties and Forfeitures

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  6. Penalties and Forfeitures

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Section
5761

Civil penalties

Section
5762

Criminal penalties

Section
5763

Forfeitures