26 U.S.C. § 7272

Penalty for failure to register or reregister

(a) In general

Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

(b) Cross references

For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

( Aug. 16, 1954, ch. 736 , 68A Stat. 866 ; Pub. L. 85–475, § 4(b)(8) , June 30, 1958 , 72 Stat. 260 ; Pub. L. 85–859, title II, § 204(6) , (7), Sept. 2, 1958 , 72 Stat. 1429 ; Pub. L. 89–44, title VI, § 601(h) , June 21, 1965 , 79 Stat. 155 ; Pub. L. 94–455, title XIX , §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4, 1976 , 90 Stat. 1816 , 1830, 1834; Pub. L. 108–357, title VIII, § 863(a) , Oct. 22, 2004 , 118 Stat. 1619 ; Pub. L. 109–59, title XI, § 11164(b)(3) , Aug. 10, 2005 , 119 Stat. 1975 .)