---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch75/schA/ptII"
level: "part"
label: "Part II"
heading: "Penalties Applicable to Certain Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch75-schA-ptII"
sections_count: 10
---

# Part II — Penalties Applicable to Certain Taxes

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 75 — Crimes, Other Offenses, and Forfeitures › Subchapter A — Crimes

## Sections

- [§7231. Failure to obtain license for collection of foreign items](/usc/26/7231.md)
- [§7232. Failure to register or reregister under section 4101, false representations of registration status, etc.](/usc/26/7232.md)
- [§7233. Repealed.](/usc/26/7233.md)
- [§7234. Repealed.](/usc/26/7234.md)
- [§7235. Repealed.](/usc/26/7235.md)
- [§7236. Repealed.](/usc/26/7236.md)
- [§7238. Repealed.](/usc/26/7238.md)
- [§7239. Repealed.](/usc/26/7239.md)
- [§7240. Repealed.](/usc/26/7240.md)
- [§7241. Repealed.](/usc/26/7241.md)