§ 6719. Failure to register or reregister

255 words·~1 min read·/usc/title-26/section-6719

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(a)Failure to register or reregister Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).

(b)Amount of penalty The amount of the penalty under subsection

(a)shall be—

(1)$10,000 for each initial failure to register or reregister, and

(2)$1,000 for each day thereafter such person fails to register or reregister.

(c)Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

(Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)

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U.S. Code

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Public Law 108–357
To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H

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U.S. Code

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Pub. L. 108–357, title VIII, § 863(c)(1)
118 Stat. 1620
Pub. L. 109–59, title XI, § 11164(b)(1)
119 Stat. 1975
Pub. L. 109–59, § 11164(b)(1)(C)
Pub. L. 109–59, § 11164(b)(1)(A)
Pub. L. 109–59
section 11164(c) of Pub. L. 109–59
Pub. L. 108–357, title VIII, § 863(e)

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cites case law

§ 6719

Failure to register or reregister

U.S.C.×3

Stat.×1

U.S.C.§ 4101

U.S.C.§ 6725

Pub. L.Pub. L. 108–357, title VIII, § 863(c)(1)

Stat.118 Stat. 1620

Pub. L.Pub. L. 109–59, title XI, § 11164(b)(1)

Stat.119 Stat. 1975

Pub. L.Pub. L. 109–59, § 11164(b)(1)(C)

Cites 11 · showing 7Cited by 4 across 2 sources