§7001. Collection of foreign items — Inbound Citations

Citations to 26 U.S.C. § 7001 as a whole

• 26 U.S.C. § 7231

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  Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.