26 U.S.C. § 7231

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 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.

26 U.S.C. § 7231

Aug. 16, 1954, ch. 736, 68A Stat. 857.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.