
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7261]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                      Subchapter B--Other Offenses
 
Sec. 7261. Representation that retailers' excise tax is excluded 
        from price of article
        
    Whoever, in connection with the sale or lease, or offer for sale or 
lease, of any article taxable under chapter 31, makes any statement, 
written or oral, in advertisement or otherwise, intended or calculated 
to lead any person to believe that the price of the article does not 
include the tax imposed by chapter 31, shall on conviction thereof be 
fined not more than $1,000.

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
