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26 U.S.C. § 7231

Failure to obtain license for collection of foreign items

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 7231, Failure to obtain license for collection of foreign items, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464377
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Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.

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