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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
Subchapter G. Penalties and Forfeitures
§ 5761
- Civil penalties
§ 5762
- Criminal penalties
§ 5763
- Forfeitures