26 U.S. Code § 6725 - Failure to report information under

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(a) In general
In the case of each failure described in subsection (b) by any person with respect to a vessel or facility, such person shall pay a penalty of $10,000 in addition to the tax (if any).
(b) Failures subject to penalty
For purposes of subsection (a), the failures described in this subsection are—
(1) any failure to make a report under section 4101 (d) on or before the date prescribed therefor, and
(2) any failure to include all of the information required to be shown on such report or the inclusion of incorrect information.
(c) Reasonable cause exception
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.


(Added Pub. L. 108–357, title VIII, § 863(d)(1),Oct. 22, 2004, 118 Stat. 1620.)
Effective Date

Section applicable to penalties imposed after Dec. 31, 2004, see section 863(e) ofPub. L. 108–357, set out as a note under section 6719 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

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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