# 26 U.S.C. § 6725: Failure to report information under section 4101

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6725>. Cite pinpoints as 26 U.S.C. § 6725(a)(1).

## § 6725(a) In general

In the case of each failure described in subsection (b) by any person with respect to a vessel or facility, such person shall pay a penalty of $10,000 in addition to the tax (if any).

## § 6725(b) Failures subject to penalty

For purposes of subsection (a), the failures described in this subsection are—

**§ 6725(b)(1)** any failure to make a report under section 4101(d) on or before the date prescribed therefor, and

**§ 6725(b)(2)** any failure to include all of the information required to be shown on such report or the inclusion of incorrect information.

## § 6725(c) Reasonable cause exception

No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

## Connections

Cites: § 4101 Registration and bond

Cited by: none

## Amendments

- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1620