Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7231
Failure to obtain license for collection of foreign items
Official textgovinfo.govlast amended
Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
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Nearby sections (25 sections)
- 7207 · Fraudulent returns, statements, or other documents
- 7208 · Offenses relating to stamps
- 7209 · Unauthorized use or sale of stamps
- 7210 · Failure to obey summons
- 7211 · False statements to purchasers or lessees relating to tax
- 7212 · Attempts to interfere with administration of internal revenue…
- 7213 · Unauthorized disclosure of information
- 7213A · Unauthorized inspection of returns or return information
- 7214 · Offenses by officers and employees of the United States
- 7215 · Offenses with respect to collected taxes
- 7216 · Disclosure or use of information by preparers of returns
- 7217 · Prohibition on executive branch influence over taxpayer audits…
- 7231 · Failure to obtain license for collection of foreign items
- 7232 · Failure to register or reregister under section 4101, false…
- 7233 · [§7233. Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A),…
- 7234 · [§7234. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i),…
- 7235 · [§7235. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i),…
- 7236 · [§7236. Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88…
- 7237 · [§§7237, 7238. Repealed. Pub. L. 91–513, title III,…
- 7239 · [§7239. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i),…
- 7240 · [§7240. Repealed. Pub. L. 101–508, title XI,…
- 7241 · [§7241. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug.…
- 7261 · Representation that retailers' excise tax is excluded from price…
- 7262 · Violation of occupational tax laws relating to wagering—failure…
- 7263 · [§7263. Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A),…