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26 U.S.C. 7231: Failure to obtain license for collection of foreign itemsText 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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§7231. Failure to obtain license for collection of foreign items

Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.

( Aug. 16, 1954, ch. 736 , 68A Stat. 857 .)