# 26 U.S.C. § 7232: Failure to register or reregister under section 4101, false representations of registration status, etc.

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7232>. Cite pinpoints as 26 U.S.C. § 7232(a)(1).

Every person who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

## Final rules

- [61 FR 58004](https://www.federalregister.gov/documents/1996/11/12/96-28404/deposits-of-excise-taxes) (1996): Deposits of Excise Taxes

## Connections

Cites: § 4083 Definitions; special rule; administrative authority; § 4101 Registration and bond

Cited by: none

Derived from: 1939 § 3412(a)-(f)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 858
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 159
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3614
- 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1888
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 935
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 815
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1620
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1975