---
kind: "section"
citation: "26 U.S.C. § 7268"
title: "26"
title_heading: "Internal Revenue Code"
number: "7268"
heading: "Possession with intent to sell in fraud of law or to evade tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7268"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter B — Other Offenses"
---

# §7268. Possession with intent to sell in fraud of law or to evade tax


Every [person](/usc/26/7701.md?p=a-1) who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 865.)