§7231 — Failure to obtain license for collection of foreign items
Statute Text — 26 U.S.C. §7231
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7231-1 Failure to obtain license for collection of foreign items
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