26 U.S.C. § 6719
§ 6719. Failure to register or reregister
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 2004 by the American Jobs Creation Act of 2004. Last changed August 10, 2005 by the Public Law 109-59.
Every change, newest first (2)
- August 10, 2005Public Law 109-59
- October 22, 2004American Jobs Creation Act of 2004 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).
The amount of the penalty under subsection (a) shall be—
$10,000 for each initial failure to register or reregister, and
$1,000 for each day thereafter such person fails to register or reregister.
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.