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26 U.S.C. 7262: Violation of occupational tax laws relating to wagering⁠—failure to pay special taxText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURES
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§7262. Violation of occupational tax laws relating to wagering⁠—failure to pay special tax

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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 862 .)