United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 75. CRIMES, OTHER OFFENSES, AND FORFEITURES |
SubChapter B. Other Offenses |
§ 7262. Violation of occupational tax laws relating to wagering—failure to pay special tax
Latest version.
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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.