26 USC § 5871 - Penalties

---
identifier: "/us/usc/t26/s5871"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5871 - Penalties"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5871"
section_name: "Penalties"
chapter_number: 53
chapter_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
subchapter_number: "D"
subchapter_name: "Penalties and Forfeitures"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 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.

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**Source Credit**: (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.)

## Editorial Notes

### Prior Provisions

A prior section 5871, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

Provisions similar to those comprising this section were contained in prior section 5861, , , prior to the general revision of this chapter by .

### Amendments

1984— struck out “, and shall become eligible for parole as the Board of Parole shall determine” after “or both”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

, , , provided that the amendment made by  is effective .

### Effective Date

Section effective on first day of first month following October 1968, see , set out as a note under .