26 USC Subtitle F, CHAPTER 75, Subchapter A, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter A-CrimesPART II-PENALTIES APPLICABLE TO CERTAIN TAXES

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PART II-PENALTIES APPLICABLE TO CERTAIN TAXES

Sec.

7231.

Failure to obtain license for collection of foreign items.

7232.

Failure to register or reregister under section 4101, false representations of registration status, etc.

[7233 to 7241. Repealed.]

Editorial Notes

Amendments

2005- Pub. L. 109–59, title XI, §11164(b)(4), Aug. 10, 2005, 119 Stat. 1976 , inserted "or reregister" after "register" in item 7232.

1997- Pub. L. 105–34, title X, §1032(e)(12)(C), Aug. 5, 1997, 111 Stat. 935 , added item 7232 and struck out former item 7232 "Failure to register, or false statement by manufacturer or producer of gasoline, diesel fuel, or aviation fuel".

1996- Pub. L. 104–188, title I, §1704(t)(20)(B), Aug. 20, 1996, 110 Stat. 1888 , struck out "lubricating oil," after "gasoline," in item 7232.

1990- Pub. L. 101–508, title XI, §11801(c)(22)(D)(ii), Nov. 5, 1990, 104 Stat. 1388–528 , struck out item 7240 "Officials investing or speculating in sugar".

1988- Pub. L. 100–647, title III, §3001(b)(3)(C), Nov. 10, 1988, 102 Stat. 3615 , substituted ", lubricating oil, diesel fuel, or aviation fuel" for "or lubricating oil" in item 7232.

Pub. L. 100–418, title I, §1941(b)(3)(F), Aug. 23, 1988, 102 Stat. 1324 , struck out item 7241 "Willful failure to furnish certain information regarding windfall profit tax on domestic crude oil".

1980- Pub. L. 96–223, title I, §101(e)(2), Apr. 2, 1980, 94 Stat. 252 , added item 7241.

1976- Pub. L. 94–455, title XIX, §§1904(b)(7)(B)(ii), (8)(D)(ii), (9)(B)(ii), (10)(F)(ii), 1952(n)(2)(B), Oct. 4, 1976, 90 Stat. 1815 , 1816, 1818, 1846, struck out items 7233 "Failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations", 7234 "Violation of laws relating to oleomargarine or adulterated butter operations", 7235 "Violation of laws relating to adulterated butter and process or renovated butter", 7239 "Violations of laws relating to white phosphorus matches", and 7241 "Penalty for fraudulent equalization tax certificates".

1974- Pub. L. 93–490, §3(b)(2), Oct. 26, 1974, 88 Stat. 1467 , struck out item 7236 "Violation of laws relating to filled cheese".

1970- Pub. L. 91–513, title III, §1101(b)(4)(B), Oct. 27, 1970, 84 Stat. 1292 , struck out items 7237 "Violation of laws relating to narcotic drugs and to marihuana" and 7238 "Violation of laws relating to opium for smoking".

1965- Pub. L. 89–44, title VIII, §802(b)(6), June 21, 1965, 79 Stat. 159 , struck out "or give bond" after "Failure to register" in item 7232.

1964- Pub. L. 88–563, §6(c)(2), Sept. 2, 1964, 78 Stat. 847 , inserted item 7241.