---
kind: "section"
citation: "26 U.S.C. § 7262"
title: "26"
title_heading: "Internal Revenue Code"
number: "7262"
heading: "Violation of occupational tax laws relating to wagering—failure to pay special tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7262"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter B — Other Offenses"
---

# §7262. Violation of occupational tax laws relating to wagering—failure to pay special tax


Any [person](/usc/26/7701.md?p=a-1) who does any act which makes him liable for special tax under subchapter B of [chapter 35](/usc/26/chstD/ch35.md) without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.


## Source credit

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