# 26 U.S.C. § 5684: Penalties relating to the payment and collection of liquor taxes

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5684>. Cite pinpoints as 26 U.S.C. § 5684(a)(1).

## § 5684(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.

## § 5684(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).

## § 5684(c) Cross references

**§ 5684(c)(1)** For provisions relating to interest in the case of taxes not paid when due, see section 6601.

**§ 5684(c)(2)** For penalty for failure to file tax return or pay tax, see section 6651.

**§ 5684(c)(3)** For additional penalties for failure to pay tax, see section 6653.

**§ 5684(c)(4)** For penalty for failure to make deposits or for overstatement of deposits, see section 6656.

**§ 5684(c)(5)** For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.

**§ 5684(c)(6)** For penalty for willful failure to file return, supply information, or pay tax, see section 7203.

## Connections

Cites: § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax; § 6651 Failure to file tax return or to pay tax; § 6653 Failure to pay stamp tax; § 6656 Failure to make deposit of taxes; § 6665 Applicable rules; § 7201 Attempt to evade or defeat tax; § 7203 Willful failure to file return, supply information, or pay tax

Cited by: none

## Prior provisions

- A prior section 5684, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title and criminal and civil penalties of subtitle F of this title.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1410
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 728
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 342
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 962
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2399