26 USC 7231: Failure to obtain license for collection of foreign items
Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter A-CrimesPART II-PENALTIES APPLICABLE TO CERTAIN TAXES
§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,
Cross References
Effective date of this chapter, see section 7851 of this title.
Period of limitation on criminal prosecutions, see section 6531 of this title.
Section Referred to in Other Sections
This section is referred to in section 7001 of this title.