FEDERAL · 26 U.S.C. · Chapter Subchapter A—Crimes
Failure to obtain license for collection of foreign items
26 U.S.C. § 7231
This text of 26 U.S.C. § 7231 (Failure to obtain license for collection of foreign items) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7231.
Text
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.
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Related
§ 7001
26 U.S.C. § 7001
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 857.)
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Bluebook (online)
26 U.S.C. § 7231, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7231.