---
kind: "section"
citation: "26 U.S.C. § 7231"
title: "26"
title_heading: "Internal Revenue Code"
number: "7231"
heading: "Failure to obtain license for collection of foreign items"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7231"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter A — Crimes"
  - "Part II — Penalties Applicable to Certain Taxes"
---

# §7231. Failure to obtain license for collection of foreign items


Any [person](/usc/26/7701.md?p=a-1) required by [section 7001](/usc/26/7001.md) (relating to collection of certain [foreign](/usc/26/7701.md?p=a-5) items) to obtain a license who knowingly undertakes to collect the payments described in [section 7001](/usc/26/7001.md) without having obtained a license therefor, or without complying with regulations prescribed under [section 7001](/usc/26/7001.md), 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.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 857.)