26 U.S.C. § 7262
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
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
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.