26 USC 7272 – Penalty for failure to register or reregister
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(a) In general
Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).
(b) Cross references
For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.
Terms Used In 26 USC 7272
- person: as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. See 26 USC 7343
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- trade or business: includes the performance of the functions of a public office. See 26 USC 7701