View all text of Subpart E [§ 44.6001-1 - § 44.7701-1]

§ 44.7262-1 - Failure to pay special tax.

Any person liable for the special tax who does any act which makes him liable for such tax, without having paid the tax, is, besides being liable for the tax, subject to a fine of not less than $1,000 and not more than $5,000.