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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter A— Crimes · § 7232

§ 7232. Failure to register or reregister under section 4101, false representations of registration status, etc.

635 words·~3 min read·/usc/title-26/section-7232

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

Every person who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 858; Pub. L. 89–44, title VIII, § 802(b)(4), June 21, 1965, 79 Stat. 159; Pub. L. 100–647, title III, § 3001(b)(3)(A), (B), Nov. 10, 1988, 102 Stat. 3614; Pub. L. 104–188, title I, § 1704(t)(20)(A), Aug. 20, 1996, 110 Stat. 1888; Pub. L. 105–34, title X, § 1032(e)(12)(A), (B), Aug. 5, 1997, 111 Stat. 935; Pub. L. 105–206, title VI, § 6010(h)(2), July 22, 1998, 112 Stat. 815; Pub. L. 108–357, title VIII, § 863(b), Oct. 22, 2004, 118 Stat. 1620; Pub. L. 109–59, title XI, § 11164(b)(2), Aug. 10, 2005, 119 Stat. 1975.)
Connections5 cite this · traces to 6
32 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 858
  • Pub. L. 89–44, title VIII, § 802(b)(4)
  • 79 Stat. 159
  • Pub. L. 100–647, title III, § 3001(b)(3)(A)
  • 102 Stat. 3614
  • Pub. L. 104–188, title I, § 1704(t)(20)(A)
  • 110 Stat. 1888
  • Pub. L. 105–34, title X, § 1032(e)(12)(A)
  • 111 Stat. 935
  • Pub. L. 105–206, title VI, § 6010(h)(2)
  • 112 Stat. 815
  • Pub. L. 108–357, title VIII, § 863(b)
  • 118 Stat. 1620
  • Pub. L. 109–59, title XI, § 11164(b)(2)
  • 119 Stat. 1975
  • Pub. L. 109–59
  • Pub. L. 108–357
  • Pub. L. 105–206
  • section 1032(e)(12)(A) of Pub. L. 105–34
  • Pub. L. 105–34, § 1032(e)(12)(B)
  • Pub. L. 105–34, § 1032(e)(12)(A)
  • Pub. L. 104–188
  • Pub. L. 100–647
  • Pub. L. 89–44
  • section 11164(c) of Pub. L. 109–59
  • section 863(e) of Pub. L. 108–357
  • Pub. L. 105–34
  • section 6024 of Pub. L. 105–206
  • section 1032(f)(1) of Pub. L. 105–34
  • section 3001(c) of Pub. L. 100–647
  • section 802(d)(1) of Pub. L. 89–44
Citation graph
cites case law
§ 7232
Failure to register or reregister under section 4101, false representations of registration status, etc.
IRM×2
Fed. Reg.×2
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 858
Pub. L.Pub. L. 89–44, title VIII, § 802(b)(4)
Stat.79 Stat. 159
Pub. L.Pub. L. 100–647, title III, § 3001(b)(3)(A)
Cites 38 · showing 11Cited by 5 across 3 sources
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