26 USC § 7272 - Penalty for failure to register or reregister

(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).

(b) Cross references

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

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85–475, § 4(b)(8),June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title II, § 204(6), (7),Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(h),June 21, 1965, 79 Stat. 155; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A),Oct. 4, 1976, 90 Stat. 1816, 1830, 1834; Pub. L. 108–357, title VIII, § 863(a),Oct. 22, 2004, 118 Stat. 1619; Pub. L. 109–59, title XI, § 11164(b)(3),Aug. 10, 2005, 119 Stat. 1975.)

Amendments

2005—Pub. L. 109–59, § 11164(b)(3)(B), inserted “or reregister” after “register” in section catchline.

Subsec. (a). Pub. L. 109–59, § 11164(b)(3)(A), inserted “or reregister” after “failure to register”.

2004—Subsec. (a). Pub. L. 108–357inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.

1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (b). Pub. L. 94–455, §§ 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.

1965—Subsec. (b). Pub. L. 89–44struck out “4455,” after “4412,”.

1958—Subsec. (a). 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.

Subsec. (b). Pub. L. 85–859, § 204(7), struck out references to sections 5802 and 5841 of this title.

Subsec. (b). Pub. L. 85–475struck out reference to section 4273.

Effective Date of 2005 Amendment

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.

Effective Date of 1958 Amendments

Amendment by Pub. L. 85–859effective Sept. 3, 1958, see section 210(a)(1) ofPub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

For effective date of amendment by Pub. L. 85–475, see section 4(c) ofPub. L. 85–475, set out as a note under section 6415 of this title.