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 A. Crimes |
Part II. PENALTIES APPLICABLE TO CERTAIN TAXES |
§ 7231. Failure to obtain license for collection of foreign items
Latest version.
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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.