SubChapter G. Penalties and Forfeitures, Chapter 52. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes

Chapter 52. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

SubChapter G. Penalties and Forfeitures

§ 5761. Civil penalties

§ 5762. Criminal penalties

§ 5763. Forfeitures

Amendments

1987—Pub. L. 100–203, title X, § 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449, redesignated subchapter F as G.

1965—Pub. L. 89–44, title V, § 502(b)(7), June 21, 1965, 79 Stat. 151, redesignated subchapter G as F. Former subchapter F redesignated E.

1958—Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1425, substituted “Penalties and Forfeitures” for “Fines, Penalties, and Forfeitures” in subchapter heading.