
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: 26USC7262]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                      Subchapter B--Other Offenses
 
Sec. 7262. Violation of occupational tax laws relating to 
        wagering--failure to pay special tax
        
    Any person who does any act which makes him liable for special tax 
under subchapter B of chapter 35 without having paid such tax, shall, 
besides being liable to the payment of the tax, be fined not less than 
$1,000 and not more than $5,000.

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

                  Section Referred to in Other Sections

    This section is referred to in section 7012 of this title.
