For the record, this is what get people on illegal (whole debate on the legality of the NFA aside) machine guns and silencers. Yes, your state may have a prohibition which is a criminal action, but the feds want you for tax evasion for not paying the $200.

Iirc, rapper Ti went to jail for tax evasion on his illegal guns. Another side topic how he spent 1 year in jail while the statute says it’s a 10 year crime. If you are going to break the law, be rich first.