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26 U.S.C. § 7262

Violation of occupational tax laws relating to wagering—failure to pay special tax

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.

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Nearby sections (25 sections)
  1. 7217 · Prohibition on executive branch influence over taxpayer audits…
  2. 7231 · Failure to obtain license for collection of foreign items
  3. 7232 · Failure to register or reregister under section 4101, false…
  4. 7233 · Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4,…
  5. 7234 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4,…
  6. 7235 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4,…
  7. 7236 · Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466
  8. 7237 · Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27,…
  9. 7239 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4,…
  10. 7240 · Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov.…
  11. 7241 · Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988,…
  12. 7261 · Representation that retailers’ excise tax is excluded from price…
  13. 7262 · Violation of occupational tax laws relating to wagering—failure…
  14. 7263 · Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4,…
  15. 7264 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4,…
  16. 7265 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4,…
  17. 7266 · Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467
  18. 7267 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4,…
  19. 7268 · Possession with intent to sell in fraud of law or to evade tax
  20. 7269 · Failure to produce records
  21. 7270 · Insurance policies
  22. 7271 · Penalties for offenses relating to stamps
  23. 7272 · Penalty for failure to register or reregister
  24. 7273 · Penalties for offenses relating to special taxes
  25. 7274 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4,…
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