Every person who fails to reregister
or register as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section
4083)
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
or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, 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; Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1704, 110 Stat. 1755; Pub. L. 105-34, title X, Sec. 1032(e)(12)(A),
(B), Aug. 5, 1997, 111 Stat 788; Pub. L. 108-357, title VIII, Sec. 863(b), Oct. 22, 2004, 118 Stat. 1418; Pub. L. 109-59, title XI, Sec. 11164(b)(2), Aug. 10, 2005, 119 Stat. 1144.)
Background Notes
Amendments
2005 Pub. L. 109-59, Sec. 11164(b)(2), inserted “or reregister”
after “register”; inserted “or reregistration”
after “registration”; and inserted “or reregister”
after “register” in the heading.
2004 - Pub. L. 108-357, Sec. 863(b), substituted “$10,000”
for “$5,000”.
1997 - Pub. L. 105-34, Sec. 1032(e)(12), as amended by Pub. L. 105-206, Sec. 6010(h)(2), substituted “any taxable fuel (as defined in section 4083)”
for “gasoline, diesel fuel” and amended the heading. Prior to amendment it read as
follows: “Failure to register, or false statement by manufacturer or producer of gasoline,
diesel, fuel, or aviation fuel”.
1996 - Pub. L. 104-188, struck “lubricating oil” before “diesel fuel”
in the heading and in the text.
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 2005 AMENDMENTS
Amendments by Sec. 11164(b)(2) of Pub. L. 109-59 effective for actions, or failures to act, after the date of the enactment of this
Act [Enacted:
Aug. 10, 2005].
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Sec. 863(b) of Pub. L. 108-357 effective for penalties imposed after December 31, 2004.
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by Sec. 1032(e)(12) of Pub. L. 105-34 effective on July 1, 1998.
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.
FLOOR STOCK TAXES
Sec. 1032(g) of Pub. L. 105-34 provided that:
“(g) Floor Stock Taxes.--
“(1) Imposition of tax.--In the case of kerosene which is held on July 1, 1998, by
any person, there is hereby imposed a floor stocks tax of 24.4 cents per gallon.
“(2) Liability for tax and method of payment.--
“(A) Liability for tax.--A person holding kerosene on July 1, 1998, to which the tax
imposed by paragraph (1) applies shall be liable for such tax.
“(B) Method of payment.--The tax imposed by paragraph (1) shall be paid in such manner
as the Secretary shall prescribe.
“(C) Time for payment.--The tax imposed by paragraph (1) shall be paid on or before
August 31, 1998.
“(3) Definitions.--For purposes of this subsection--
“(A) Held by a person.--Kerosene shall be considered as “held by a person” if title
thereto has passed to such person (whether or not delivery to the person has been
made).
“(B) Secretary.--The term “Secretary”
means the Secretary of the Treasury or his delegate.
“(4) Exception for exempt uses.--The tax imposed by paragraph (1) shall not apply
to kerosene held by any person exclusively for any use to the extent a credit or refund
of the tax imposed by section 4081 of the Internal Revenue Code of 1986 is allowable for such use.
“(5) Exception for fuel held in vehicle tank.--No tax shall be imposed by paragraph
(1) on kerosene held in the tank of a motor vehicle or motorboat.
“(6) Exception for certain amounts of fuel.--
“(A) In general.--No tax shall be imposed by paragraph (1) on kerosene held on July
1, 1998, by any person if the aggregate amount of kerosene held by such person on
such date does not exceed 2,000 gallons. The preceding sentence shall apply only if
such person submits to the Secretary (at the time and in the manner required by the
Secretary) such information as the Secretary shall require for purposes of this paragraph.
“(B) Exempt fuel.--For purposes of subparagraph (A), there shall not be taken into
account fuel held by any person which is exempt from the tax imposed by paragraph
(1) by reason of paragraph (4) or (5).
“(C) Controlled groups.--For purposes of this paragraph--
“(i) Corporations.--
“(I) In general.--All persons treated as a controlled group shall be treated as 1
person.
“(II) Controlled group.--The term “controlled group” has the meaning given to such
term by subsection (a) of section 1563 of such Code; except that for such purposes
the phrase “more than 50 percent” shall be substituted for the phrase “at least 80
percent” each place it appears in such subsection.
“(ii) Nonincorporated persons under common control.--Under regulations prescribed
by the Secretary, principles similar to the principles of clause (i) shall apply to
a group of persons under common control where 1 or more of such persons is not a corporation.
“(7) Coordination with section 4081.--No tax shall be imposed by paragraph (1) on
kerosene to the extent that tax has been (or will be) imposed on such kerosene under
section 4081 or 4091 of such Code.
“(8) Other laws applicable.--All provisions of law, including penalties, applicable
with respect to the taxes imposed by section 4081 of such Code shall, insofar as applicable
and not inconsistent with the provisions of this subsection, apply with respect to
the floor stock taxes imposed by paragraph (1) to the same extent as if such taxes
were imposed by such section 4081.”
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.
[7233. Repealed. Pub. L. 94-455, title XIX, 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, related to failure to pay, or
attempt to evade payment of, tax on cotton futures, and other violations.
Effective Date of Repeal
Repeal effective on the 90th day after Oct. 4, 1976, see section 1952(o) of Pub. L. 94-455, set out as an Effective Date note under section 15b of Title 7, Agriculture.
[7234. Repealed. Pub. L. 94-455, title XIX, 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, related to the false branding,
selling, or packing of oleomargarine, the removal or defacement of stamps, marks,
or brands on packages of oleomargarine or adulterated butter, the failure of wholesale
dealers to keep or permit inspection of books, or to render returns, and offenses
involving imported oleomargarine or adulterated butter.
Effective Date of Repeal
Repeal effective on the first day of the first month which begins more than 90 days
after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.
[7235. Repealed. Pub. L. 94-455, title XIX, 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 859, related to the false branding,
sale, packing, or stamping of adulterated butter, the failure of wholesale dealers
to keep or permit inspection of books or to render returns, the failure to comply
with provisions relating to the manufacture, storage, and marking of process or renovated
butter, fraud by manufacturers, and the failure to pay the special tax on dealers
in adulterated butter.
Effective Date of Repeal
Repeal effective on the first day of the first month which begins more than 90 days
after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.
[7236. Repealed. Pub. L. 93-490, 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 860, set out acts and penalties for
violations of laws relating to filled cheese.
Effective Date of Repeal
Repeal applicable to filled cheese manufactured, imported, or sold after Oct. 26,
1974, see section 3(c) of Pub. L. 93-490, set out as a note under sections 4831 to 4834 of this title.
[7237, 7238. Repealed. Pub. L. 91-513, title III, 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
Section 7237, acts Aug. 16, 1954, ch. 736, 68A Stat. 860; Jan. 20, 1955, ch. 1, 69
Stat. 3; July 18, 1956, ch. 629, title I, 103, 70 Stat. 568; Nov. 8, 1966, Pub. L. 89-793, title V, 501, 80 Stat. 1449, set out acts constituting violations relating to narcotic
drugs and marihuana. See section 801 et seq. of Title 21, Food and Drugs.
Section 7238, act Aug. 16, 1954, ch. 736, 68A Stat. 861, set the penalty for the violation
of provisions of this title relating to opium for smoking.
Effective Date of Repeal
Repeal effective on the first day of the seventh calendar month that begins after
Oct. 26, 1970, see section 1105(a)
of Pub. L. 91-513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.
Savings Provision
Prosecutions for any violation of law occurring, and civil seizures or forfeitures
and injunctive proceedings commenced, prior to the effective date of repeal of these
sections by section 1101 of Pub. L. 91-513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91-513, set out as a note under section 171 of Title 21, Food and Drugs.
[7239. Repealed. Pub. L. 94-455, title XIX, 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 861, related to violations regarding
the selling of unstamped white phosphorus matches and the use of insufficient stamps.
Effective Date of Repeal
Repeal effective on the first day of the first month which begins more than 90 days
after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.
