Failure to register or reregister
Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).
Amount of penalty
Reasonable cause exception
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Pub. L. 108–357, title VIII, § 863(c)(1)118 Stat. 1620Pub. L. 109–59, title XI, § 11164(b)(1)119 Stat. 1975(Added , , ; amended , , .)
Editorial Notes
Amendments
Pub. L. 109–59, § 11164(b)(1)(C)2005—, inserted “or reregister” after “register” in section catchline.
Pub. L. 109–59, § 11164(b)(1)(A)Subsecs. (a), (b). , (B), inserted “or reregister” after “register” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Pub. L. 109–59section 11164(c) of Pub. L. 109–59section 4101 of this titleAmendment by applicable to actions, or failures to act, after , see , set out as a note under .
Effective Date
Pub. L. 108–357, title VIII, § 863(e)118 Stat. 1620