Current through Pub. L. 119-100Open in workspace

§ 6719 Failure to register or reregister

(a) Failure to register or reregister

Every person who is required to register or reregister under section and fails to do so shall pay a penalty in addition to the tax (if any).

(b) Amount of penalty

The amount of the penalty under subsection (a) shall be—

(1) $10,000 for each initial failure to register or reregister, and

(2) $1,000 for each day thereafter such person fails to register or reregister.

(c) Reasonable cause exception

No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

(Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6719

Source: decipher.legal/usc/26/6719 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)