Title 26 — Internal Revenue CodeRelease 119-73
§7273 Penalties for offenses relating to special taxes
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter B— - Other Offenses › § 7273
Summary
People who do not put and keep the required stamps showing they paid the special tax must pay a penalty equal to the amount of that tax, but not less than $10, unless they can show a good reason for the failure. If the failure was done on purpose by neglecting or refusing to comply, the penalty is doubled.
Full Legal Text
Title 26, §7273
Internal Revenue Code — Source: USLM XML via OLRC
Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1968—Pub. L. 90–618 redesignated former subsec. (a) as existing provisions, struck out heading “General rule”, all references to subsecs. (a) or (b) of section 6806 of this title, provision that nothing in this subsec. affects the liability of any person doing any act, etc., upon which a special tax is imposed for such special tax, and struck out subsec. (b) setting forth penalties for the failure to comply with the provisions of section 6806(c) of this title.
Statutory Notes and Related Subsidiaries
Effective Date
of 1968 AmendmentAmendment by Pub. L. 90–618 effective Oct. 22, 1968, see section 207 of Pub. L. 90–618, set out as an
Effective Date
note under section 5801 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7273
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73