26 USC 7262: Violation of occupational tax laws relating to wagering-failure to pay special tax
Text contains those laws in effect on July 18, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter B-Other Offenses
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§7262. Violation of occupational tax laws relating to wagering-failure to pay special tax
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.