26 USC 7232: Failure to register, or false statement by manufacturer or producer of gasoline, lubricating oil, diesel fuel, or aviation fuel
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26 USC 7232: Failure to register, or false statement by manufacturer or producer of gasoline, lubricating oil, diesel fuel, or aviation fuel 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

§7232. Failure to register, or false statement by manufacturer or producer of gasoline, lubricating oil, diesel fuel, or aviation fuel

Every person who fails to register as required by section 4101, or who in connection with any purchase of gasoline, lubricating oil, diesel fuel, or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration under section 4101, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

(Aug. 16, 1954, ch. 736, 68A Stat. 858 ; June 21, 1965, Pub. L. 89–44, title VIII, §802(b)(4), 79 Stat. 159 ; Nov. 10, 1988, Pub. L. 100–647, title III, §3001(b)(3)(A), (B), 102 Stat. 3614 .)

Amendments

1988-Pub. L. 100–647 substituted ", lubricating oil, diesel fuel, or aviation fuel" for "or lubricating oil" in section catchline and in text.

1965-Pub. L. 89–44 struck out "or give bond" after "Failure to register" in section catchline and "or give bond" after "register" and "and bonded" after "registered" in text.

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective Jan. 1, 1989, see section 3001(c) of Pub. L. 100–647, set out as a note under section 4093 of this title.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 applicable with respect to articles sold on or after July 1, 1965, see section 802(d)(1) of Pub. L. 89–44, set out as a note under section 4082 of this title.

Cross References

Costs in criminal proceedings, see section 1918 of Title 28, Judiciary and Judicial Procedure.

Effective date of this chapter, see section 7851 of this title.

Period of limitation on criminal prosecutions, see section 6531 of this title.