Current through Pub. L. 119-100Open in workspace
§ 7231 Failure to obtain license for collection of foreign items
Any person required by section (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section without having obtained a license therefor, or without complying with regulations prescribed under section , shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 857.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7231
Source: decipher.legal/usc/26/7231 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)