26 U.S.C. § 6723 — Failure to comply with other information reporting requirements
submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 56 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
In the case of a failure by any person to comply with a specified information reporting requirement* on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.
Source credit: (Added Pub. L. 99–514, title XV, § 1501(a), Oct. 22, 1986, 100 Stat. 2733; amended Pub. L. 101–239, title VII, § 7711(a), Dec. 19, 1989, 103 Stat. 2390.)
- 1986Enacted · Pub. L. 99-514 · 100 Stat. 2733
- 1989Amended · Pub. L. 101-239 · 103 Stat. 2390
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.
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