# 26 U.S.C. § 5871: Penalties

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5871>. Cite pinpoints as 26 U.S.C. § 5871(a)(1).

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.

## Leading cases

- [United States v. Clements, 471 F.2d 1253 (9th Cir. 1972)](https://www.courtlistener.com/opinion/307746/united-states-v-donard-anthony-clements-also-known-as-donald-anthony/)
- [Dallis v. Martin, 929 F.2d 587 (10th Cir. 1991)](https://www.courtlistener.com/opinion/558149/anthanasios-g-dallis-v-tommy-martin/)
- [United States v. Kiliyan, 504 F.2d 1153 (8th Cir. 1975)](https://www.courtlistener.com/opinion/322448/united-states-v-arman-kiliyan-jr/)

## Prior provisions

- A prior section 5871, act Aug. 16, 1954, ch. 736, 68A Stat. 729, consisted of provisions similar to those comprising 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

- 1968-10-22: [Pub. L. 90-618](/26/act/90-618.md), 82 Stat. 1234
- 1984-10-12: [Pub. L. 98-473](/26/act/98-473.md), 98 Stat. 2030