Cases: United States v. Markis, 352 F.2d 860 (2d Cir. 1965); Tyler v. United States, 397 F.2d 565 (5th Cir. 1968)
Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.