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PUBLIC LAW 90-618-OCT. 22, 1968
[82 STAT.
posseasion of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. " (c) RIGHT TO EXEMPTION.—No firearm may be transferred or made exempt from tax under this section unless the transfer or making is performed pursuant to an application in such form and manner as the Secretary or his delegate may by regulations prescribe. "SEC. 5854. EXPORTATION OF FIREARMS EXEMPT FROM TRANSFER TAX.
"A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary or his delegate may by regulations prescribe.
"Subchapter C—Prohibited Acts "SEC. 5861. PROHIBITED ACTS.
Ante,
p. 1229.
" I t shall be unlawful for any person— " (a) to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid the special (occupational) tax required by section 5801 for his business or having registered as required by section 5802; or " (b) to receive or possess a firearm transferred to him in violation of the provisions of this chapter; or "(c) to receive or possess a firearm made in violation of the provisions of this chapter; or " (d) to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record; or "(e) to transfer a firearm in violation of the provisions of this chapter; or "(f) to make a firearm in violation of the provisions of this chapter; or " (g) to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or " (h) to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or "(i) to receive or possess a firearm which is not identified by a serial number as required by this chapter; or "(j) to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chapter; or " (k) to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or "(1) to make, or cause the making of, a false entry on any application, return, or record required by this chapter, knowing such entry to be false.
"Subchapter D—Penalties and Forfeitures "Sec. 5871. Penalties. "Sec. 5872. Forfeitures. "SEC. 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, and shall become eligible for parole as the Board of Parole shall determine.
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