U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 40.48 - Penalties and forfeitures.

Anyone who fails to comply with the provisions of this part becomes liable to the civil and criminal penalties, and forfeitures, provided by law.

(72 Stat. 1425, 1426; 26 U.S.C. 5761,5762,5763