U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter A - Crimes PART II - PENALTIES APPLICABLE TO CERTAIN TAXES Sec. 7231 - Failure to obtain license for collection of foreign items From the U.S. Government Publishing Office, www.gpo.gov §7231. Failure to obtain license for collection of foreign items Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 857.)
26 U.S.C. § 7231
§7231. Failure to obtain license for collection of foreign items
Edition 2024