26 U.S.C. § 7232
§ 7232. Failure to register or reregister under section 4101, false representations of registration status, etc
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed August 10, 2005 by the Public Law 109-59.
Every change, newest first (8)
- August 10, 2005Public Law 109-59
- October 22, 2004American Jobs Creation Act of 2004
- July 22, 1998IRS Restructuring and Reform Act of 1998
- August 5, 1997Taxpayer Relief Act of 1997
- August 20, 1996Small Business Job Protection Act of 1996
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- June 21, 1965Public Law 89-44
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Every person who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.