§ 301.7272-1 Penalty for failure to register.
Amended 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11164(b)(3)(B), inserted “or reregister” after “register” in section catchline.
(a) In general Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).
Amended 1958, 1976, 2004, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11164(b)(3)(A), inserted “or reregister” after “failure to register”.
- 2004 Pub. L. 108-357 Pub. L. 108–357 inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
- 1958 Pub. L. 85-859 Pub. L. 85–859, § 204(6), excluded persons required to register under subtitle E and persons engaging in a trade or business on which a special tax is imposed by such subtitle.
(b) Cross references For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.
Amended 1958, 1965, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.
- 1965 Pub. L. 89-44 Pub. L. 89–44 struck out “4455,” after “4412,”.
- 1958 Pub. L. 85-859 Pub. L. 85–859, § 204(7), struck out references to sections 5802 and 5841 of this title.
- 1958 Pub. L. 85-475 Pub. L. 85–475 struck out reference to section 4273.