§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 .)
Editorial Notes
Amendments
2005—Pub. L. 109-59, § 11164(b)(3)(B), inserted “or reregister” after “register” in section catchline.
Subsec. (a). Pub. L. 109-59, § 11164(b)(3)(A), inserted “or reregister” after “failure to register”.
2004—Subsec. (a). Pub. L. 108-357 inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.
1976—Subsec. (a). Pub. L. 94-455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94-455, §§ 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.
1965—Subsec. (b). Pub. L. 89-44 struck out “4455,” after “4412,”.
1958—Subsec. (a). Pub. L. 85-859, § 204(6), excluded persons required to register under subtitle E and persons engaging in a trade or business on which a special tax is imposed by such subtitle.
Subsec. (b). Pub. L. 85-859, § 204(7), struck out references to sections 5802 and 5841 of this title.
Subsec. (b). Pub. L. 85-475 struck out reference to section 4273.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Amendment by Pub. L. 109-59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109-59, set out as a note under section 4101 of this title.
Effective Date of 2004 Amendment
Amendment by Pub. L. 108-357 applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108-357, set out as an Effective Date note under section 6719 of this title.
Effective Date of 1976 Amendment
Amendment by section 1904(b)(8)(F) of Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455, set out as a note under section 4041 of this title.
Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89-44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89-44, set out as a note under section 6103 of this title.
Effective Date of 1958 Amendments
Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.
For effective date of amendment by Pub. L. 85-475, see section 4(c) of Pub. L. 85-475, set out as a note under section 6415 of this title.