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Internal Revenue Code, § 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.)
Background Notes
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.
[7263. Repealed. Pub. L. 94-455, title XIX, 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 862, provided penalties for violations related to cotton futures.
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.
[7264. Repealed. Pub. L. 94-455, title XIX, 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, provided the penalty for offenses relating to renovated 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.
[7265. Repealed. Pub. L. 94-455, title XIX, 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, provided penalties for offenses relating to oleomargarine or adulterated butter operations.
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.
[7266. Repealed. Pub. L. 93-490, 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, set out offenses and penalties 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.
[7267. Repealed. Pub. L. 94-455, title XIX, 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 864, provided penalties for offenses relating to white phosphorus matches.
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.