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

26 U.S.C. § 7262

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

Official textgovinfo.govlast amended

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 · [§7233. Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A),…
  5. 7234 · [§7234. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i),…
  6. 7235 · [§7235. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i),…
  7. 7236 · [§7236. Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88…
  8. 7237 · [§§7237, 7238. Repealed. Pub. L. 91–513, title III,…
  9. 7239 · [§7239. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i),…
  10. 7240 · [§7240. Repealed. Pub. L. 101–508, title XI,…
  11. 7241 · [§7241. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug.…
  12. 7261 · Representation that retailers' excise tax is excluded from price…
  13. 7262 · Violation of occupational tax laws relating to wagering—failure…
  14. 7263 · [§7263. Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A),…
  15. 7264 · [§7264. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i),…
  16. 7265 · [§7265. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i),…
  17. 7266 · [§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88…
  18. 7267 · [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
  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 · [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
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