
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: 26USC7273]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                      Subchapter B--Other Offenses
 
Sec. 7273. Penalties for offenses relating to special taxes

    Any person who shall fail to place and keep stamps denoting the 
payment of the special tax as provided in section 6806 shall be liable 
to a penalty (not less than $10) equal to the special tax for which his 
business rendered him liable, unless such failure is shown to be due to 
reasonable cause. If such failure to comply with section 6806 is through 
willful neglect or refusal, then the penalty shall be double the amount 
above prescribed.

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 90-618, title II, 
Sec. 205, Oct. 22, 1968, 82 Stat. 1235.)


                               Amendments

    1968--Pub. L. 90-618 redesignated former subsec. (a) as existing 
provisions, struck out heading ``General rule'', all references to 
subsecs. (a) or (b) of section 6806 of this title, provision that 
nothing in this subsec. affects the liability of any person doing any 
act, etc., upon which a special tax is imposed for such special tax, and 
struck out subsec. (b) setting forth penalties for the failure to comply 
with the provisions of section 6806(c) of this title.


                    Effective Date of 1968 Amendment

    Amendment by Pub. L. 90-618 effective Oct. 22, 1968, see section 207 
of Pub. L. 90-618, set out as an Effective Date note under section 5801 
of this title.
