§ 5684 Penalties relating to the payment and collection of liquor taxes
(a) Failure to pay tax
Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
(b) Applicability of section 6665
The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section .
(c) Cross references
(1) For provisions relating to interest in the case of taxes not paid when due, see section .
(2) For penalty for failure to file tax return or pay tax, see section .
(3) For additional penalties for failure to pay tax, see section .
(4) For penalty for failure to make deposits or for overstatement of deposits, see section .
(5) For penalty for attempt to evade or defeat any tax imposed by this title, see section .
(6) For penalty for willful failure to file return, supply information, or pay tax, see section .
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 91–172, title IX, § 943(c)(4), Dec. 30, 1969, 83 Stat. 728; Pub. L. 97–34, title VII, §§ 722(a)(3), 724(b)(4), Aug. 13, 1981, 95 Stat. 342, 345; Pub. L. 98–369, div. A, title VII, §§ 714(h)(1), 722(a)(5), July 18, 1984, 98 Stat. 962, 973; Pub. L. 101–239, title VII, § 7721(c)(3), Dec. 19, 1989, 103 Stat. 2399.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5684