Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7268
Possession with intent to sell in fraud of law or to evade tax
Official textgovinfo.govlast amended
Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded.
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Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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),…
- 7264 · [§7264. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i),…
- 7265 · [§7265. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i),…
- 7266 · [§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88…
- 7267 · [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
- 7268 · Possession with intent to sell in fraud of law or to evade tax
- 7269 · Failure to produce records
- 7270 · Insurance policies
- 7271 · Penalties for offenses relating to stamps
- 7272 · Penalty for failure to register or reregister
- 7273 · Penalties for offenses relating to special taxes
- 7274 · [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
- 7275 · Penalty for offenses relating to certain airline tickets and…
- 7301 · Property subject to tax
- 7302 · Property used in violation of internal revenue laws
- 7303 · Other property subject to forfeiture
- 7304 · Penalty for fraudulently claiming drawback
- 7321 · Authority to seize property subject to forfeiture