26 U.S.C. § 5684 | Penalties relating to the payment and collection of liquor taxes

(a)

Failure to pay tax

Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.

(b)

Applicability of section 6665

The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).

(c)

Cross references

(1)

For provisions relating to interest in the case of taxes not paid when due, see section 6601.

(2)

For penalty for failure to file tax return or pay tax, see section 6651.

(3)

For additional penalties for failure to pay tax, see section 6653.

(4)

For penalty for failure to make deposits or for overstatement of deposits, see section 6656.

(5)

For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.

(6)

For penalty for willful failure to file return, supply information, or pay tax, see section 7203.

Pub. L. 85–859, title II, § 201Sept. 2, 195872 Stat. 1410 Pub. L. 91–172, title IX, § 943(c)(4)Dec. 30, 196983 Stat. 728 Pub. L. 97–34, title VIIAug. 13, 198195 Stat. 342 Pub. L. 98–369, div. A, title VIIJuly 18, 198498 Stat. 962 Pub. L. 101–239, title VII, § 7721(c)(3)Dec. 19, 1989103 Stat. 2399(Added , , ; amended , , ; , §§ 722(a)(3), 724(b)(4), , , 345; , §§ 714(h)(1), 722(a)(5), , , 973; , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 736 68A Stat. 699 Pub. L. 85–859 section 5687 of this titleA prior section 5684, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by . See and criminal and civil penalties of subtitle F of this title.

Amendments

Pub. L. 101–2391989—Subsec. (b). substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.

Pub. L. 98–369, § 714(h)(1)1984—Subsec. (b). , substituted in heading “6662” for “6660” and in text “6662(a)” for “6660(a)”.

Pub. L. 98–369, § 722(a)(5), substituted “subsection (a)” for “subsections (a) and (b)”.

Pub. L. 97–34, § 724(b)(4)(A)1981—Subsec. (b). , redesignated subsec. (c) as (b). Former subsec. (b), which related to penalties for failure to make deposit of taxes, was struck out.

Pub. L. 97–34, § 724(b)(4)Subsec. (c). , redesignated subsec. (d) as (c), added par. (4), and redesignated pars. (5) and (6) as (4) and (5), respectively. Former subsec. (c) redesignated (b).

Pub. L. 97–34, § 722(a)(3), substituted “6660” for “6659” in heading and text.

Pub. L. 97–34, § 724(b)(4)Subsec. (d). , redesignated subsec. (d) as (c).

Pub. L. 91–1721969—Subsec. (d)(2). inserted “or pay tax” after “tax return”.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment

Pub. L. 101–239Dec. 31, 1989section 7721(d) of Pub. L. 101–239 section 461 of this titleAmendment by applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as a note under .

Effective Date of 1984 Amendment

section 714(h)(1) of Pub. L. 98–369 Pub. L. 97–248 section 715 of Pub. L. 98–369 section 31 of this titleAmendment by effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, , to which such amendment relates, see , set out as a note under .

section 722(a)(5) of Pub. L. 98–369 Pub. L. 97–448 section 722(a)(6) of Pub. L. 98–369 section 172 of this titleAmendment by effective as if included in the provisions of the Technical Corrections Act of 1984, , to which such amendment relates, see , set out as a note under .

Effective Date of 1981 Amendment

Pub. L. 97–34, title VII, § 722(a)(4)Aug. 13, 198195 Stat. 342

section 6659 of this title section 5761 of this titleDecember 31, 1981“The amendments made by this subsection [enacting and amending this section and ] shall apply to returns filed after .”

, , , provided that:

section 724(b)(4) of Pub. L. 97–34Aug. 13, 1981section 724(c) of Pub. L. 97–34 section 6656 of this titleAmendment by applicable to returns filed after , see , set out as a note under .

Effective Date of 1969 Amendment

Pub. L. 91–172Dec. 31, 1969section 943(d) of Pub. L. 91–172 section 6651 of this titleAmendment by applicable with respect to tax returns the date prescribed by law for filing of which is after , see , set out as a note under .