27 CFR § 45.24 Removal of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, for Use of the United States

§ 45.24 Interference with administration.

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Whoever, corruptly or by force or threats of force, endeavors to hinder or obstruct the administration of this part, or endeavors to intimidate or impede any appropriate TTB officer acting in their official capacity, or forcibly rescues or attempts to rescue or causes to be rescued any property, after it has been duly seized for forfeiture to the United States in connection with a violation of the internal revenue laws, shall be liable to the penalties prescribed by law.

[27 FR 4476, May 10, 1962. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-472, 67 FR 8880, Feb. 27, 2002; T.D. TTB-196, 89 FR 87949, Nov. 6, 2024]

← § 45.23 Authority of appropriate TTB officers to enter premises.§ 45.25 Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal. →