FEDERAL · 26 U.S.C. · Chapter 75

Violation of occupational tax laws relating to wagering—failure to pay special tax

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES·Subch. B
Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.

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26 U.S.C. § 7262 (Violation of occupational tax laws relating to wagering—failure to pay special tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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History

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)