§7273 — Penalties for offenses relating to special taxes
1 cases·1 cited
Statute Text — 26 U.S.C. §7273
Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.
1 Citing Cases
They alleged that petitioner should be denied a discharge under section 7273 of the Bankruptcy Code because he committed certain acts intended to hinder, delay, or defraud his creditors.