---
kind: "section"
citation: "26 U.S.C. § 7261"
title: "26"
title_heading: "Internal Revenue Code"
number: "7261"
heading: "Representation that retailers’ excise tax is excluded from price of article"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7261"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter B — Other Offenses"
---

# §7261. Representation that retailers’ excise tax is excluded from price of article


Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under [chapter 31](/usc/26/chstD/ch31.md), makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any [person](/usc/26/7701.md?p=a-1) to believe that the price of the article does not include the tax imposed by [chapter 31](/usc/26/chstD/ch31.md), shall on conviction thereof be fined not more than $1,000.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)