26 U.S.C. § 6719 — Failure to register or reregister
submitted 22 years ago by Pub. L. 108-357 to r/title-26-INTERNAL-REVENUE-CODE · 101 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).
The amount of the penalty under subsection (a) shall be—
$10,000 for each initial failure to register or reregister, and
$1,000 for each day thereafter such person fails to register or reregister.
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Source credit: (Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)
- 2004Enacted · Pub. L. 108-357 · 118 Stat. 1620
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1975
A history note hasn’t been published yet. The record shows enactment by Pub. L. 108-357 on 2004-10-22.
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