§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 .)

Cross References

Authorization for action to recover fine, see section 7401 of this title.

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

Jurisdiction of district court of the United States of proceeding for recovery or enforcement of fine, see section 1355 of Title 28, Judiciary and Judicial Procedure.

Penalty for failure to post or exhibit special wagering tax stamp, see section 7273 of this title.

Section Referred to in Other Sections

This section is referred to in section 7012 of this title.