Any person who shall fail to place and keep stamps denoting the payment of the special
tax as provided in section 6806
be liable to a penalty (not less than $10) equal to the special tax for which his
business rendered him liable, unless such failure is shown to be due to reasonable
cause. If such failure to comply with section 6806
through willful neglect or refusal, then the penalty shall be double the amount above
(Aug. 16, 1954, ch. 736, 68A Stat. 866; Oct. 22, 1968, Pub. L. 90-618, title II, 205, 82 Stat. 1235.)
1968--Pub. L. 90-618 redesignated former subsec.
(a) as existing provisions, struck out heading “General rule”, all references
to subsecs. (a) or (b) of section 6806 of this title, provision that nothing in this
subsec. affects the liability of any person doing any act, etc., upon which a special
tax is imposed for such special tax, and struck out subsec. (b) setting forth penalties
for the failure to comply with the provisions of section 6806(c) of this title.
Effective Date of 1968 Amendment
Amendment by Pub. L. 90-618 effective Oct. 22, 1968, see section 207 of Pub. L. 90-618, set out as an Effective Date note under section 5801 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.
Penalty for failure to pay wagering tax, see section 7262 of this title.
[7274. Repealed.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. 866, provided penalties for offenses relating to white phosphorus matches.
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.