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26 U.S.C. § 7262

Violation of occupational tax laws relating to wagering—failure to pay special tax

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

Taxation
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26 U.S.C. § 7262, Violation of occupational tax laws relating to wagering—failure to pay special tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464389
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Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.

Legislative history

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