26 U.S.C. § 7232 — Failure to register or reregister under section 4101, false representations of registration status, etc.
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 85 words · no verdicts yet
This section covers failure to register or reregister under section 4101, false representations of registration status, etc.. It states the rules and conditions that apply.
Every people who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, must, upon conviction of it, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Every person who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 858; Pub. L. 89–44, title VIII, § 802(b)(4), June 21, 1965, 79 Stat. 159; Pub. L. 100–647, title III, § 3001(b)(3)(A), (B), Nov. 10, 1988, 102 Stat. 3614; Pub. L. 104–188, title I, § 1704(t)(20)(A), Aug. 20, 1996, 110 Stat. 1888; Pub. L. 105–34, title X, § 1032(e)(12)(A), (B), Aug. 5, 1997, 111 Stat. 935; Pub. L. 105–206, title VI, § 6010(h)(2), July 22, 1998, 112 Stat. 815; Pub. L. 108–357, title VIII, § 863(b), Oct. 22, 2004, 118 Stat. 1620; Pub. L. 109–59, title XI, § 11164(b)(2), Aug. 10, 2005, 119 Stat. 1975.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1965Amended · Pub. L. 89-44 · 79 Stat. 159
- 1988Amended · Pub. L. 100-647 · 102 Stat. 3614
- 1996Amended · Pub. L. 104-188 · 110 Stat. 1888
- 1997Amended · Pub. L. 105-34 · 111 Stat. 935
- 1998Amended · Pub. L. 105-206 · 112 Stat. 815
- 2004Amended · 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 ch. 736 on 1954-08-16.
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