27 CFR 479.48 – Failure to pay special (occupational) tax
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Any person who engages in a business taxable under 26 U.S.C. § 5801, without timely payment of the tax imposed with respect to such business (see § 479.34) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. § 6601 and 6651). In addition, such person may be liable for criminal penalties under 26 U.S.C. § 5871.