Title 26, Internal Revenue CodeRelease 119-102
§7262 Violation of Occupational Tax Laws Relating to Wagering—failure to Pay Special Tax
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B — Other Offenses › § 7262
Summary
Not paying a required special tax under subchapter B means you must pay the tax and a $1,000–$5,000 fine.
Full Legal Text
Title 26, §7262
Internal Revenue Code, Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7262
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102