
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: 26USC7232]

 
                     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. 7232. Failure to register under section 4101, false 
        representations of registration status, etc.
        
    Every person who fails to register 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 under section 4101, shall, 
upon conviction thereof, be fined not more than $5,000, 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, 
Sec. 802(b)(4), June 21, 1965, 79 Stat. 159; Pub. L. 100-647, title III, 
Sec. 3001(b)(3)(A), (B), Nov. 10, 1988, 102 Stat. 3614; Pub. L. 104-188, 
title I, Sec. 1704(t)(20)(A), Aug. 20, 1996, 110 Stat. 1888; Pub. L. 
105-34, title X, Sec. 1032(e)(12)(A), (B), Aug. 5, 1997, 111 Stat. 935; 
Pub. L. 105-206, title VI, Sec. 6010(h)(2), July 22, 1998, 112 Stat. 
815.)


                               Amendments

    1998--Pub. L. 105-206 provided that amendment made by section 
1032(e)(12)(A) of Pub. L. 105-34 shall be applied as if ``gasoline, 
diesel fuel,'' were the material proposed to be stricken. See 1997 
Amendment note below.
    1997--Pub. L. 105-34, Sec. 1032(e)(12)(B), amended section catchline 
generally. Prior to amendment, catchline read as follows: ``Failure to 
register, or false statement by manufacturer or producer of gasoline, 
diesel fuel, or aviation fuel''.
    Pub. L. 105-34, Sec. 1032(e)(12)(A), which directed the substitution 
of ``any taxable fuel (as defined in section 4083)'' for ``gasoline, 
lubricating oil, diesel fuel'', was executed by making the substitution 
for ``gasoline, diesel fuel,'' to reflect the probable intent of 
Congress. See 1998 Amendment note above.
    1996--Pub. L. 104-188 struck out ``lubricating oil,'' after 
``gasoline,'' in section catchline and text.
    1988--Pub. L. 100-647 substituted ``, lubricating oil, diesel fuel, 
or aviation fuel'' for ``or lubricating oil'' in section catchline and 
in text.
    1965--Pub. L. 89-44 struck out ``or give bond'' after ``Failure to 
register'' in section catchline and ``or give bond'' after ``register'' 
and ``and bonded'' after ``registered'' in text.


                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-206 effective, except as otherwise 
provided, as if included in the provisions of the Taxpayer Relief Act of 
1997, Pub. L. 105-34, to which such amendment relates, see section 6024 
of Pub. L. 105-206, set out as a note under section 1 of this title.


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-34 effective July 1, 1998, see section 
1032(f)(1) of Pub. L. 105-34, as amended, set out as a note under 
section 4041 of this title.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 effective Jan. 1, 1989, see section 
3001(c) of Pub. L. 100-647, set out as a note under section 4093 of this 
title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 applicable with respect to articles sold 
on or after July 1, 1965, see section 802(d)(1) of Pub. L. 89-44, set 
out as a note under section 4082 of this title.
