26 U.S.C. § 7231 — Failure to obtain license for collection of foreign items

FEDERAL · 26 U.S.C. · Chapter 75

Failure to obtain license for collection of foreign items

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES·Subch. A·Pt. II

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

26 U.S.C. § 7231 (Failure to obtain license for collection of foreign items) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 857.)

Related

Source Credit

History