In general
Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).
Cross references
For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.
Aug. 16, 1954, ch. 73668A Stat. 866Pub. L. 85–475, § 4(b)(8)72 Stat. 260Pub. L. 85–859, title II, § 204(6)72 Stat. 1429Pub. L. 89–44, title VI, § 601(h)79 Stat. 155Pub. L. 94–455, title XIX90 Stat. 1816Pub. L. 108–357, title VIII, § 863(a)118 Stat. 1619Pub. L. 109–59, title XI, § 11164(b)(3)119 Stat. 1975(, ; , , ; , (7), , ; , , ; , §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), , , 1830, 1834; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 109–59, § 11164(b)(3)(B)2005—, inserted “or reregister” after “register” in section catchline.
Pub. L. 109–59, § 11164(b)(3)(A)Subsec. (a). , inserted “or reregister” after “failure to register”.
Pub. L. 108–3572004—Subsec. (a). inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.
Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (a). , struck out “or his delegate” after “Secretary”.
Pub. L. 94–455Subsec. (b). , §§ 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.
Pub. L. 89–441965—Subsec. (b). struck out “4455,” after “4412,”.
Pub. L. 85–859, § 204(6)1958—Subsec. (a). , excluded persons required to register under subtitle E and persons engaging in a trade or business on which a special tax is imposed by such subtitle.
Pub. L. 85–859, § 204(7)Subsec. (b). , struck out references to sections 5802 and 5841 of this title.
Pub. L. 85–475Subsec. (b). struck out reference to section 4273.
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 of 2004 Amendment
Pub. L. 108–357section 863(e) of Pub. L. 108–357section 6719 of this titleAmendment by applicable to penalties imposed after , see , set out as an Effective Date note under .
Effective Date of 1976 Amendment
section 1904(b)(8)(F) of Pub. L. 94–455section 1904(d) of Pub. L. 94–455section 4041 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
Pub. L. 94–455section 1906(d)(1) of Pub. L. 94–455section 6013 of this titleAmendment by section 1906(a)(42), (b)(13)(A) of effective on first day of first month which begins more than 90 days after , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44section 701(e) of Pub. L. 89–44section 6103 of this titleAmendment by to take effect in a manner consistent with effective date of change of tax provision to which related, see , set out as a note under .
Effective Date of 1958 Amendments
Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .
Pub. L. 85–475section 4(c) of Pub. L. 85–475section 6415 of this titleFor effective date of amendment by , see , set out as a note under .