26 U.S.C. § 5861 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5861. Prohibited acts

(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.