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26 U.S.C. § 7272

Penalty for failure to register or reregister

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

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26 U.S.C. § 7272, Penalty for failure to register or reregister, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464399
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Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101). For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.