26 U.S.C. § 5861. Prohibited acts

It shall be unlawful for any person—

1. (a)
   (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
2. (b)
   (b)to receive or possess a firearm transferred to him in violation of the provisions of this chapter; or
3. (c)
   (c)to receive or possess a firearm made in violation of the provisions of this chapter; or
4. (d)
   (d)to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record; or
5. (e)
   (e)to transfer a firearm in violation of the provisions of this chapter; or
6. (f)
   (f)to make a firearm in violation of the provisions of this chapter; or
7. (g)
   (g)to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or
8. (h)
   (h)to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or
9. (i)
   (i)to receive or possess a firearm which is not identified by a serial number as required by this chapter; or
10. (j)
    (j)to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chapter; or
11. (k)
    (k)to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or
12. (l)
    (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.