# 26 U.S.C. § 7262: Violation of occupational tax laws relating to wagering—failure to pay special tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7262>. Cite pinpoints as 26 U.S.C. § 7262(a)(1).

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.

## Regulations

- [Treas. Reg. § 44.7262-1](/26/reg/44.7262-1.md): Failure to pay special tax. (interprets § 7262)

## Leading cases

- [United States v. Markis, 352 F.2d 860 (2d Cir. 1965)](https://www.courtlistener.com/opinion/269683/united-states-v-stanley-joseph-markis/)
- [Tyler v. United States, 397 F.2d 565 (5th Cir. 1968)](https://www.courtlistener.com/opinion/280900/john-owen-tyler-v-united-states/)

## Connections

Cites: none

Cited by: § 7012 Cross references

Derived from: 1939 § 3294

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 862