§7272 — Penalty for failure to register or reregister
Statute Text — 26 U.S.C. §7272
(a)In general
Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).
(b)Cross references
For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7272-1 Penalty for failure to register
- Treas. Reg. §Treas. Reg. §301.7272-1(a) Any person who fails to register with the district director as required by the Code or by regulations issued thereunder shall be liable to a penalty of $50 except that on and after September 3, 1958, this section shall not apply to persons required to register under subtitle E of the Code, or persons engaging in a trade or business on which a special tax is imposed by such subtitle.
- Treas. Reg. §Treas. Reg. §301.7272-1(b) For provisions relating to registration under sections 4101, 4412, 4455, 4722, 4753, and 4804(d), see the regulations relating to the particular tax.
0 Citing Cases
No citing cases found in the corpus.