United States Code Title 26 — Internal Revenue Code

§ 5861. Prohibited acts

§ 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 required by section 5801 for his business or having registered as required by section 5802; or

(b)

to receive or possess a firearm transferred 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 Firearms 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 provisions 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 firearm 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 required by this chapter, knowing such entry to be false.