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.
Citator
26 U.S.C. § 7262 — Violation of occupational tax laws relating to wagering—failure to pay special tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.