# 27 C.F.R. § 555.165 (2026): Failure to report theft or loss

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P555_S555_165

## Section

- **Citation:** 27 C.F.R. § 555.165 (2026)
- **Heading:** Failure to report theft or loss
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter II: BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE / Part 555: COMMERCE IN EXPLOSIVES / Subpart I: Unlawful Acts, Penalties, Seizures and Forfeitures / § 555.165: § 555.165   Failure to report theft or loss.

## Text

(a) Any person who has knowledge of the theft or loss of any explosive materials from his stock and fails to report the theft or loss within 24 hours of discovery in accordance with § 555.30, shall be fined not more than $1,000 or imprisoned not more than one year, or both.
(b) Any licensee or permittee who fails to report a theft of explosive materials in accordance with § 555.30 will be fined under title 18 U.S.C., imprisoned not more than 5 years, or both.
[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by ATF No. 1, 68 FR 13793, Mar. 20, 2003; ATF 2017R-21, 84 FR 13800, Apr. 8, 2019]

## Nearby sections

- [27 C.F.R. § 555.161 (2026) § 555.161   Engaging in business without a license.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P555_S555_161.md)
- [27 C.F.R. § 555.162 (2026) § 555.162   False statement or representation.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P555_S555_162.md)
- [27 C.F.R. § 555.163 (2026) § 555.163   False entry in record.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P555_S555_163.md)
- [27 C.F.R. § 555.164 (2026) § 555.164   Unlawful storage.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P555_S555_164.md)
- [27 C.F.R. § 555.165 (2026) § 555.165   Failure to report theft or loss.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P555_S555_165.md)
- [27 C.F.R. § 555.166 (2026) § 555.166   Seizure or forfeiture.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P555_S555_166.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P555_S555_165. Check the current official text before relying on it. Not legal advice.