26 U.S.C. § 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 .)