All Agencies, Latest Month		All Agencies, Current FY		Geographic Distribution of Convictions for All Agencies, FY 2024
	10 Prosecutions in September 2024		144 Prosecutions in Fiscal Year 2024
	14 Convictions in September 2024		152 Convictions in Fiscal Year 2024

CITE

    26 USC Sec. 5861                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
    CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
                  FIREARMS
    Subchapter C - Prohibited Acts

HEAD

    Sec. 5861. Prohibited acts

STATUTE

      It 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
        (l) 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.

SOURCE

    (Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
    1234.)

PRIOR PROVISIONS

      A prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729,
    relating to penalties, was omitted in the general revision of this
    chapter by Pub. L. 90-618.
      Provisions similar to those comprising subsecs. (a), (b), (d),
    (g), (j), and (k) of this section were contained in prior sections
    of act Aug. 16, 1954, prior to the general revision of this chapter
    by Pub. L. 90-618, as follows:
        Present subsecs.:                    Prior sections
    --------------------------------------------------------------------
    (a)                         5854.
    (b)                         5851.
    (d)                         5854.
    (g)                         5852.
    (j)                         5855.
    (k)                         5853.
    --------------------------------------------------------------------
      The prior sections 5851 to 5853, act Aug. 16, 1954, ch. 736, are
    set out in 68A Stat. 728.
      The prior sections 5854 and 5855, Pub. L. 85-859, title II, Sec.
    203(i)(1), Sept. 2, 1958, are set out in 72 Stat. 1428.
      A prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729,
    relating to the forfeiture and disposal of any firearm involved in
    any violation of the provisions of this chapter or any regulation
    promulgated thereunder, was omitted in the general revision of this
    chapter by Pub. L. 90-618. The provisions of prior section 5862 of
    this title are covered by section 5872 of this title.
                              EFFECTIVE DATE
      Section effective on first day of first month following October
    1968, see section 207 of Pub. L. 90-618, set out as a note under
    section 5801 of this title.