26 U.S.C. § 7272 — Penalty for failure to register or reregister

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 91 words · no verdicts yet

in plain englishAI-generated · not legal advice

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the actual law source: uscode.house.gov ↗public domain

(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.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85–475, § 4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title II, § 204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1816, 1830, 1834; Pub. L. 108–357, title VIII, § 863(a), Oct. 22, 2004, 118 Stat. 1619; Pub. L. 109–59, title XI, § 11164(b)(3), Aug. 10, 2005, 119 Stat. 1975.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1958Amended · Pub. L. 85-475 · 72 Stat. 260
1958Amended · Pub. L. 85-859 · 72 Stat. 1429
1965Amended · Pub. L. 89-44 · 79 Stat. 155
1976Amended · Pub. L. 94-455 · 90 Stat. 1816, 1830, 1834
2004Amended · Pub. L. 108-357 · 118 Stat. 1619
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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