# 26 U.S.C. § 7272: Penalty for failure to register or reregister

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7272>. Cite pinpoints as 26 U.S.C. § 7272(a)(1).

## § 7272(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).

## § 7272(b) Cross references

For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

## Regulations

- [Treas. Reg. § 301.7272-1](/26/reg/301.7272-1.md): Penalty for failure to register. (interprets § 7272)

## Connections

Cites: § 4101 Registration and bond

Cited by: § 7012 Cross references

Derived from: 1939 § 1831; 1939 § 2656(g); 1939 § 3475(e)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 866
- 1958-06-30: [Pub. L. 85-475](/26/act/85-475.md), 72 Stat. 260
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1429
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 155
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1816
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1619
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1975