Statute · United States Code

26 U.S.C. § 7262 — Violation of occupational tax laws relating to wagering—failure to pay special tax

26 U.S.C. § 7262

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
bankruptcy

Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.

Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.