27 CFR 70.610 - Penalties.
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(a) Penalties are provided in 26 U.S.C. 7206 for making any false or fraudulent statement under the penalties of perjury in support of any claim.
(b) Penalties are provided in 26 U.S.C. 7207 for filing any false or fraudulent document under this subpart.
Title 27 published on 2014-04-01.
No entries appear in the Federal Register after this date, for 27 CFR Part 70.