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

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7231>. Cite pinpoints as 26 U.S.C. § 7231(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.7231-1](/26/reg/301.7231-1.md): Failure to obtain license for collection of foreign items. (interprets § 7231)

## Connections

Cites: § 7001 Collection of foreign items

Cited by: § 7001 Collection of foreign items

Derived from: 1939 § 150

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 857