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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6719

Failure to register or reregister

Official textgovinfo.govlast amended

# (a) Failure to register or reregister

Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).

# (b) Amount of penalty

The amount of the penalty under subsection (a) shall be— (1) $10,000 for each initial failure to register or reregister, and (2) $1,000 for each day thereafter such person fails to register or reregister.

# (c) Reasonable cause exception

No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

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