1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6719

View all text of Part I [§ 6671 - § 6720C]

§ 6719. Failure to register or reregister
(a) Failure to register or reregister
(b) Amount of penalty
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) Reasonable cause exception
(Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)

CITE AS: 26 USC 6719