26 C.F.R. § 44.7262-1
Current through October 31, 2024
Any person liable for the special tax who does any act which makes him liable for such tax, without having paid the tax, is, besides being liable for the tax, subject to a fine of not less than $1,000 and not more than $5,000.
26 C.F.R. § 44.7262-1