§44.7262-1. Failure to pay special tax.
26 C.F.R. § 44.7262-1
Any person liable for the special tax who does any act which makes him liable for such tax, without having paid the tax, is, besides being liable for the tax, subject to a fine of not less than $1,000 and not more than $5,000.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 7805. Section 44.6060-1 also issued under 26 U.S.C. 6060(a); Section 44.6109-1 also issued under 26 U.S.C. 6109(a). Section 44.6109-2 also issued under 26 U.S.C. 6109(a); Section 44.6695-2 also issued under 26 U.S.C. 6695(g).
Source
Source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.