Any person who with respect to any tax payable by stamps--
I.R.C. § 7271(1) Failure To Attach Or Cancel Stamps, Etc.
Fails to comply with rules or regulations prescribed pursuant to section 6804
(relating to attachment, cancellation, etc., of stamps), unless such
failure is shown to be due to reasonable cause and not willful neglect;
I.R.C. § 7271(2) Instruments
Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted,
any instrument, document, or paper of any kind or description whatsoever without
the full amount of tax thereon being duly paid; or
I.R.C. § 7271(3) Disposal And Receipt Of Stamped Packages
In the case of any container which is stamped, branded, or marked (whether or not
under authority of law) in such manner as to show that the provisions of the internal
revenue laws with respect to the contents or intended contents thereof have been
complied with, and which is empty or contains any contents other than contents therein
when the container was lawfully stamped, branded, or marked--
I.R.C. § 7271(3)(A)
Transfers or receives (whether by sale, gift, or otherwise) such container knowing
it to be empty or to contain such other contents; or
I.R.C. § 7271(3)(B)
Stamps, brands, or marks such container, or otherwise produces such a stamped, branded,
or marked container, knowing it to be empty or to contain such other contents;
shall be liable for each such offense to a penalty of $50.
(Aug. 16, 1954, ch. 736, 68A Stat. 865; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(a)(41), 90 Stat. 1830.)
The internal revenue laws, referred to in par.
(3), are classified generally to this title.
1976--Pars. (2) to (4). Pub. L. 94-455 redesignated pars. (3) and (4) as (2) and (3), respectively. Former par. (2), which
related to persons who manufactured or imported and sold, or offered for sale, or
caused to be manufactured or imported and sold, or offered for sale, any playing card,
package, or other article without the full amount of tax being paid, was struck out.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after
Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title.
Authorization for action to recover penalty, see section 7401 of this title.
Jurisdiction of district court of the United States of action for penalty, see section
1355 of Title 28, Judiciary and Judicial Procedure.
Section Referred to in Other Sections
This section is referred to in sections 7208, 7303 of this title.