---
kind: "section"
citation: "27 C.F.R. § 479.48"
title: "27"
number: "479.48"
heading: "Failure to pay special (occupational) tax."
url: "https://uscodex.org/cfr/27/479.48"
---

# §479.48. Failure to pay special (occupational) tax.


Any person who engages in a business taxable under [26 U.S.C. 5801](/usc/26/5801.md), without timely payment of the tax imposed with respect to such business (see [§ 479.34](/cfr/27/479.34.md)) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. [6601](/usc/26/6601.md) and [6651](/usc/26/6651.md)). In addition, such person may be liable for criminal penalties under [26 U.S.C. 5871](/usc/26/5871.md).


## Notes

### Amendments

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]

### Authority

Authority: 26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

### Source

Source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

### Amendments

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]