Amended 1969, 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 724(b)(4), redesignated subsec. (d) as (c).
- 1969 Pub. L. 91-172 Pub. L. 91–172 inserted “or pay tax” after “tax return”.
(a) Failure to pay tax Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
Cited by 1
(b) Applicability of section 6665 The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
Amended 1981, 1984, 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 714(h)(1), substituted in heading “6662” for “6660” and in text “6662(a)” for “6660(a)”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 722(a)(5), substituted “subsection (a)” for “subsections (a) and (b)”.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 724(b)(4)(A), redesignated subsec. (c) as (b). Former subsec. (b), which related to penalties for failure to make deposit of taxes, was struck out.
(c) Cross references
Amended 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 724(b)(4), redesignated subsec. (d) as (c), added par. (4), and redesignated pars. (5) and (6) as (4) and (5), respectively. Former subsec. (c) redesignated (b).
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 722(a)(3), substituted “6660” for “6659” in heading and text.
(1) For provisions relating to interest in the case of taxes not paid when due, see section 6601.
(2) For penalty for failure to file tax return or pay tax, see section 6651.
(3) For additional penalties for failure to pay tax, see section 6653.
(4) For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
(5) For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
(6) For penalty for willful failure to file return, supply information, or pay tax, see section 7203.