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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle F
    4. CHAPTER 75
    5. Subchapter B

    § 7272 Penalty for failure to register or reregister

    (a) In general

    Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

    (b) Cross references

    For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.