---
kind: "section"
citation: "26 U.S.C. § 7273"
title: "26"
title_heading: "Internal Revenue Code"
number: "7273"
heading: "Penalties for offenses relating to special taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7273"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter B — Other Offenses"
---

# §7273. Penalties for offenses relating to special taxes


Any [person](/usc/26/7701.md?p=a-1) who shall fail to place and keep stamps denoting the payment of the special tax as provided in [section 6806](/usc/26/6806.md) shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with [section 6806](/usc/26/6806.md) is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 90–618, title II, § 205, Oct. 22, 1968, 82 Stat. 1235.)

## Notes

### Editorial Notes

### Amendments

1968—Pub. L. 90–618 redesignated former subsec. (a) as existing provisions, struck out heading “General rule”, all references to subsecs. (a) or (b) of section 6806 of this title, provision that nothing in this subsec. affects the liability of any person doing any act, etc., upon which a special tax is imposed for such special tax, and struck out subsec. (b) setting forth penalties for the failure to comply with the provisions of section 6806(c) of this title.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1968 Amendment

Amendment by Pub. L. 90–618 effective Oct. 22, 1968, see section 207 of Pub. L. 90–618, set out as an Effective Date note under section 5801 of this title.