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.
26 U.S. Code § 6719 - Failure to register or reregister
(a) Failure to register or reregister
(b) Amount of penaltyThe amount of the penalty under subsection (a) shall be—
$1,000 for each day thereafter such person fails to register or reregister.
(c) Reasonable cause exception
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.
Effective Date of 2005 Amendment
“The amendments made by this section [enacting this section and section 6725 of this title and amending sections 7232 and 7272 of this title] shall apply to penalties imposed after December 31, 2004.”