26 U.S.C. § 5861 — Prohibited acts

Page 3290 TITLE 26—INTERNAL REVENUE CODE § 5861 1 Editorially supplied. Subchapter added by Pub. L. 90–618 with- out a subchapter analysis. Subchapter C—Prohibited Acts Sec. 5861. Prohibited acts.1 Editorial Notes PRIOR PROVISIONS A prior subchapter C consisted of sections 5851 to 5854, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227. § 5861. Prohibited acts It shall be unlawful for any person— (a) to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid the special (occupational) tax re- quired by section 5801 for his business or hav- ing registered as required by section 5802; or (b) to receive or possess a firearm trans- ferred to him in violation of the provisions of this chapter; or (c) to receive or possess a firearm made in violation of the provisions of this chapter; or (d) to receive or possess a firearm which is not registered to him in the National Fire- arms Registration and Transfer Record; or (e) to transfer a firearm in violation of the provisions of this chapter; or (f) to make a firearm in violation of the pro- visions of this chapter; or (g) to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or (h) to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or (i) to receive or possess a firearm which is not identified by a serial number as required by this chapter; or (j) to transport, deliver, or receive any fire- arm in interstate commerce which has not been registered as required by this chapter; or (k) to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or (l) to make, or cause the making of, a false entry on any application, return, or record re- quired by this chapter, knowing such entry to be false. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234.) Editorial Notes PRIOR PROVISIONS A prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729, relating to penalties, was omitted in the gen- eral revision of this chapter by Pub. L. 90–618. Provisions similar to those comprising subsecs. (a), (b), (d), (g), (j), and (k) of this section were contained in prior sections of act Aug. 16, 1954, prior to the gen- eral revision of this chapter by Pub. L. 90–618, as fol- lows: Present subsecs.: Prior sections (a) .................................. 5854. (b) .................................. 5851. Present subsecs.: Prior sections (d) .................................. 5854. (g) .................................. 5852. (j) ................................... 5855. (k) .................................. 5853. The prior sections 5851 to 5853, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 728. The prior sections 5854 and 5855, Pub. L. 85–859, title II, § 203(i)(1), Sept. 2, 1958, are set out in 72 Stat. 1428. A prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729, relating to the forfeiture and disposal of any firearm involved in any violation of the provisions of this chapter or any regulation promulgated thereunder, was omitted in the general revision of this chapter by Pub. L. 90–618. The provisions of prior section 5862 of this title are covered by section 5872 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title. Subchapter D—Penalties and Forfeitures Sec. 5871. Penalties. 5872. Forfeitures. Editorial Notes PRIOR PROVISIONS A prior subchapter D, consisted of sections 5861 and 5862, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227. § 5871. Penalties Any person who violates or fails to comply with any provision 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, § 201, Oct. 22, 1968, 82 Stat. 1234; amended Pub. L. 98–473, title II, § 227, Oct. 12, 1984, 98 Stat. 2030.) Editorial Notes PRIOR PROVISIONS A prior section 5871, act Aug. 16, 1954, ch. 736, 68A Stat. 729, consisted of provisions similar to those com- prising 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 deter- mine’’ after ‘‘or both’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Pub. L. 98–473, title II, § 235(a)(1)(B)(ii)(IV), Oct. 12, 1984, 98 Stat. 2032, provided that the amendment made by section 227 of Pub. L. 98–473 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.