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
(b) Cross references
For provisions relating to persons required by this title to register, see sections
Amendment by Pub. L. 109–59applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) ofPub. L. 109–59, set out as a note under section
4101 of this title.
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–357applicable to penalties imposed after Dec. 31, 2004, see section 863(e) ofPub. L. 108–357, set out as an Effective Date note under section
6719 of this title.
Effective Date of 1976 Amendment
Amendment by section 1904(b)(8)(F) ofPub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) ofPub. L. 94–455, set out as a note under section
4041 of this title.
Amendment by section 1906(a)(42), (b)(13)(A) ofPub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) ofPub. L. 94–455, set out as a note under section
6013 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–44to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) ofPub. L. 89–44, set out as a note under section
6103 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.
Description of Change
Statutes at Large
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