26 U.S. Code § 6719 - Failure to register or reregister
Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).
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.
2005—Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline.
Subsecs. (a), (b). Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing.
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