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  1. 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)

  2. Possessing an unregistered firearm under 26 U.S.C. § 5861(d) carries significant legal ramifications that extend beyond just fines and imprisonment. The statute is designed to enforce strict compliance with the National Firearms Act (NFA) and deter illegal firearm possession.

  3. This part contains the procedural and substantive requirements relative to the importation, manufacture, making, exportation, identification and registration of, and the dealing in, machine guns, destructive devices and certain other firearms under the provisions of the National Firearms Act (26 U.S.C. Chapter 53).

  4. Section Text. 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.

  5. This instruction should be used when the defendant is charged with violating 26 U.S.C. § 5861. Section 5861 provides: It shall be unlawful for any person– * * * * (d) to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record.

  6. The acts prohibited by the NFA and prosecutable as Federal offenses are listed in 26 U.S.C. 5861(a) through (l). As provided by 26 U.S.C. 5871, any person who commits an offense shall, upon conviction, be sentenced to imprisonment for not more than 10 years or fined.

  7. 1 Ιαν 2024 · 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.

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