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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter A— Crimes · § 7231

§ 7231. Failure to obtain license for collection of foreign items

77 words·~1 min read·/usc/title-26/section-7231

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 857.)
Connections2 cite this
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 857
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§ 7231
Failure to obtain license for collection of foreign items
IRM×1
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 857
Cites 2Cited by 2 across 2 sources
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