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

26 U.S.C. § 7272

Penalty for failure to register or reregister

Official textgovinfo.govlast amended

# (a)

In general Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

# (b)

Cross references For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

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Nearby sections (25 sections)
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  4. 7263 · [§7263. Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A),…
  5. 7264 · [§7264. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i),…
  6. 7265 · [§7265. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i),…
  7. 7266 · [§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88…
  8. 7267 · [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
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  10. 7269 · Failure to produce records
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  14. 7273 · Penalties for offenses relating to special taxes
  15. 7274 · [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
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  21. 7321 · Authority to seize property subject to forfeiture
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  23. 7323 · Judicial action to enforce forfeiture
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