Title 26 — Internal Revenue CodeRelease 119-73not60
§7262 Violation of Occupational Tax Laws Relating to Wagering—failure to Pay Special Tax
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B— Other Offenses › § 7262
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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.
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Citation
26 U.S.C. § 7262
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60