Title 26 — Internal Revenue CodeRelease 119-73
§6719 Failure to Register or Reregister
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS › § 6719
Summary
If you are required to register or reregister under the fuel tax rules and fail to do so, you owe a penalty on top of any tax: $10,000 for each initial failure, plus $1,000 for each day the failure continues. No penalty applies if you show the failure was due to reasonable cause.
Full Legal Text
Title 26, §6719
Internal Revenue Code — Source: USLM XML via OLRC
(a)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).
(b)The amount of the penalty under subsection (a) shall be—
(1)$10,000 for each initial failure to register or reregister, and
(2)$1,000 for each day thereafter such person fails to register or reregister.
(c)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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2005—Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline. Subsecs. (a), (b). Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 2005 AmendmentAmendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.
Effective Date
Pub. L. 108–357, title VIII, § 863(e), Oct. 22, 2004, 118 Stat. 1620, provided that: “The
Amendments
made by this section [enacting this section and section 6725 of this title and amending section 7232 and 7272 of this title] shall apply to penalties imposed after December 31, 2004.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6719
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73