26 U.S.C. § 7262

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 7262 - Violation of occupational tax laws relating to wagering-failure to pay special tax

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.

26 U.S.C. § 7262

Aug. 16, 1954, ch. 736, 68A Stat. 862.
person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.