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INTERNAL REVENUE CODE OF 1954
Subchapter C—Unlawful Acts Sec. Sec. Sec. Sec.
5851. 5852. 5853. 5854.
Possessing firearms unlawfully transferred or made. Removing or changing identification marks. Importing firearms illegally. In case of failure to register and pay special tax.
SEC. 5851. POSSESSING FIREARMS UNLAWFULLY MADE.
TRANSFERRED OR
I t shall be unlawful for any person to receive or possess any firearm which has at any time been transferred in violation of sections 5811, 5812 (b), 5813, 5814, 5844, or 5846, or which has at any time been made in violation of section 5821. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. SEC. 5852. REMOVING OR CHANGING IDENTIFICATION MARKS.
I t shall be unlawful for anyone to obliterate, remove, change, or alter the number or other identification mark required by section 5843. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of any firearm upon which such number or mark shall have been obliterated, removed, changed, or altered, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. SEC. 5853. IMPORTING FIREARMS ILLEGALLY.
I t shall be unlawful— (1) fraudulently or knowingly to import or bring any firearm into the United States or any territory under its control or jurisdiction, in violation of the provisions of this chapter; or (2) knowingly to assist in so doing; or (3) to receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of any such firearm after being imported or brought in, knowing the same to have been imported or brought in contrary to law. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury. SEC. 5854. IN CASE OF FAILURE TO REGISTER AND PAY SPECIAL TAX. (a) IMPORTATION, MANUFACTURE OR DEALING IN F I R E A R M S. — I t
shall be unlawful for any person required to register under the provisions of section 5802 to import, manufacture, or deal in firearms without having registered and paid the tax imposed by section 5801. (b) TRANSPORTATION IN INTERSTATE C O M M E R C E. — I t shall be unlawful for any person who is required to register as provided in section 5841 and who shall not have so registered, or any other person who has not in his possession a stamp-affixed order as provided in section 5814 or a stamp-affixed declaration as provided in section 5821, to ship, carry, or deliver any firearm in interstate commerce. § 6851
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