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2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 75 - Crimes, Other Offenses, and Forfeitures
Subchapter A - Crimes
Part II - Penalties Applicable to Certain Taxes
Sec. 7231 - Failure to obtain license for collection of foreign items
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| 26 U.S.C. § 7231 (2018) |
| ยง7231. Failure to obtain license for collection of foreign items |
|
Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 857.) |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter A - Crimes PART II - PENALTIES APPLICABLE TO CERTAIN TAXES Sec. 7231 - Failure to obtain license for collection of foreign items |
| section 7231 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
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