26 U.S.C. Sec. 5861(H) concerns the receipt or possession of a firearm with an obliterated, removed, changed, or altered serial number. This section of the U.S. Code outlines the penalties for anyone who willfully receives, possesses, or transfers a firearm with a serial number that has been removed, changed, or altered in any manner, including through obliteration, defacement, or destruction. The penalties for violating 26 U.S.C. Sec. 5861(h) depend on the type of firearm in question. For firearms classified as “destructive devices”, the penalty is a fine of up to $10,000 and/or up to 10 years in prison. For all other firearms, the penalty is a fine of up to $250,000 and/or up to 5 years in prison. In addition to the penalties outlined in 26 U.S.C. Sec. 5861(h), anyone who willfully receives, possesses, or transfers a firearm with a serial number that has been removed, changed, or altered in any manner may also be subject to civil and criminal forfeiture of the firearm.
26 U.S.C. Sec. 5861(H) RECEIPT OR POSSESSION OF A FIREARM WITH AN OBLITERATED, REMOVED, CHANGED, OR ALTERED SERIAL NUMBER
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