---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch75/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Other Offenses"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch75-schB"
sections_count: 15
---

# Subchapter B — Other Offenses

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

## Sections

- [§7261. Representation that retailers’ excise tax is excluded from price of article](/usc/26/7261.md)
- [§7262. Violation of occupational tax laws relating to wagering—failure to pay special tax](/usc/26/7262.md)
- [§7263. Repealed.](/usc/26/7263.md)
- [§7264. Repealed.](/usc/26/7264.md)
- [§7265. Repealed.](/usc/26/7265.md)
- [§7266. Repealed.](/usc/26/7266.md)
- [§7267. Repealed.](/usc/26/7267.md)
- [§7268. Possession with intent to sell in fraud of law or to evade tax](/usc/26/7268.md)
- [§7269. Failure to produce records](/usc/26/7269.md)
- [§7270. Insurance policies](/usc/26/7270.md)
- [§7271. Penalties for offenses relating to stamps](/usc/26/7271.md)
- [§7272. Penalty for failure to register or reregister](/usc/26/7272.md)
- [§7273. Penalties for offenses relating to special taxes](/usc/26/7273.md)
- [§7274. Repealed.](/usc/26/7274.md)
- [§7275. Penalty for offenses relating to certain airline tickets and advertising](/usc/26/7275.md)