27 CFR § 46.168 - Liability to penalties and forfeitures.

---
identifier: "/us/cfr/t27/s46.168"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 46.168 - Liability to penalties and forfeitures."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "46.168"
section_name: "Liability to penalties and forfeitures."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "46"
part_name: "MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted."
regulatory_source: "Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001."
cfr_part: "46"
---


# 46.168 Liability to penalties and forfeitures.

Any dealer who fails to comply with the provisions of this subpart becomes liable to the civil and criminal penalties, and forfeitures, provided by law.

(72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, and 5763)