Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
(b) Applicability of section
The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section
(c) Cross references
(1)For provisions relating to interest in the case of taxes not paid when due, see section
(2)For penalty for failure to file tax return or pay tax, see section
(3)For additional penalties for failure to pay tax, see section
(4)For penalty for failure to make deposits or for overstatement of deposits, see section
(5)For penalty for attempt to evade or defeat any tax imposed by this title, see section
(6)For penalty for willful failure to file return, supply information, or pay tax, see section
A prior section
5684, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. See section
5687 of this title and criminal and civil penalties of subtitle
F of this title.
1989—Subsec. (b). Pub. L. 101–239substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.
1984—Subsec. (b). Pub. L. 98–369, § 714(h)(1), substituted in heading “6662” for “6660” and in text “6662(a)” for “6660(a)”.
Pub. L. 98–369, § 722(a)(5), substituted “subsection (a)” for “subsections (a) and (b)”.
1981—Subsec. (b). Pub. L. 97–34, § 724(b)(4)(A), redesignatedsubsec. (c) as (b). Former subsec. (b), which related to penalties for failure to make deposit of taxes, was struck out.
Subsec. (c). Pub. L. 97–34, § 724(b)(4), redesignatedsubsec. (d) as (c), added par. (4), and redesignated pars. (5) and (6) as (4) and (5), respectively. Former subsec. (c) redesignated (b).
Pub. L. 97–34, § 722(a)(3), substituted “6660” for “6659” in heading and text.
Subsec. (d). Pub. L. 97–34, § 724(b)(4), redesignatedsubsec. (d) as (c).
1969—Subsec. (d)(2). Pub. L. 91–172inserted “or pay tax” after “tax return”.
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–239applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7721(d) ofPub. L. 101–239, set out as a note under section
461 of this title.
Effective Date of 1984 Amendment
Amendment by section 714(h)(1) ofPub. L. 98–369effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 ofPub. L. 98–369, set out as a note under section
31 of this title.
Amendment by section 722(a)(5) ofPub. L. 98–369effective as if included in the provisions of the Technical Corrections Act of 1984, Pub. L. 97–448, to which such amendment relates, see section 722(a)(6) ofPub. L. 98–369, set out as a note under section
172 of this title.
Effective Date of 1981 Amendment
Pub. L. 97–34, title VII, § 722(a)(4),Aug. 13, 1981, 95 Stat. 342, provided that: “The amendments made by this subsection [enacting section
6659 of this title and amending this section and section
5761 of this title] shall apply to returns filed after December 31, 1981.”
Amendment by section 724(b)(4) ofPub. L. 97–34applicable to returns filed after Aug. 13, 1981, see section 724(c) ofPub. L. 97–34, set out as a note under section
6656 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172applicable with respect to tax returns the date prescribed by law for filing of which is after Dec. 31, 1969, see section 943(d) ofPub. L. 91–172, set out as a note under section
6651 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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