26 U.S.C. § 7262 - Violation of Occupational Tax Laws Relating to Wagering—failure to Pay Special Tax

Current as of April 17, 2026
§ 7262. - Violation of Occupational Tax Laws Relating to Wagering—failure to Pay Special Tax
§ 7261. - Representation That Retailers’ Excise Tax Is Excluded From Price of Article§ 7263. - Repealed. Pub. L. 94–455, Title Xix, § 1952(n)(3)(a), Oct. 4, 1976, 90 Stat. 1846

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.)

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