
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: 26USC7271]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                      Subchapter B--Other Offenses
 
Sec. 7271. Penalties for offenses relating to stamps

    Any person who with respect to any tax payable by stamps--

            (1) Failure to attach or cancel stamps, etc.

        Fails to comply with rules or regulations prescribed pursuant to 
    section 6804 (relating to attachment, cancellation, etc., of 
    stamps), unless such failure is shown to be due to reasonable cause 
    and not willful neglect; or

                           (2) Instruments

        Makes, signs, issues, or accepts, or causes to be made, signed, 
    issued, or accepted, any instrument, document, or paper of any kind 
    or description whatsoever without the full amount of tax thereon 
    being duly paid; or

            (3) Disposal and receipt of stamped packages

        In the case of any container which is stamped, branded, or 
    marked (whether or not under authority of law) in such manner as to 
    show that the provisions of the internal revenue laws with respect 
    to the contents or intended contents thereof have been complied 
    with, and which is empty or contains any contents other than 
    contents therein when the container was lawfully stamped, branded, 
    or marked--
            (A) Transfers or receives (whether by sale, gift, or 
        otherwise) such container knowing it to be empty or to contain 
        such other contents; or
            (B) Stamps, brands, or marks such container, or otherwise 
        produces such as stamped, branded, or marked container, knowing 
        it to be empty or to contain such other contents;

    shall be liable for each such offense to a penalty of $50.

(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(41), Oct. 4, 1976, 90 Stat. 1830.)


                               Amendments

    1976--Pars. (2) to (4). Pub. L. 94-455 redesignated pars. (3) and 
(4) as (2) and (3), respectively. Former par. (2), which related to 
persons who manufactured or imported and sold, or offered for sale, or 
caused to be manufactured or imported and sold, or offered for sale, any 
playing card, package, or other article without the full amount of tax 
being paid, was struck out.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 
1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of 
this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 7208, 7303 of this title.
