
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7231]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
             PART II--PENALTIES APPLICABLE TO CERTAIN TAXES
 
Sec. 7231. Failure to obtain license for collection of foreign 
        items
        
    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.)

                  Section Referred to in Other Sections

    This section is referred to in section 7001 of this title.
