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 |
§ 7261. Representation that retailers’ excise tax is excluded from price of article
Latest version.
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Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.