26 U.S.C. § 7272
§ 7272. Penalty for failure to register or reregister
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
(a) In general
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).
(b) Cross references
For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.