26 U.S.C. § 7262 — Violation of occupational tax laws relating to wagering-failure to pay special tax
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter B - Other Offenses Sec. 7262 - Violation of occupational tax laws relating to wagering-failure to pay special tax From the U.S. Government Publishing Office, www.gpo.gov
§7262. Violation of occupational tax laws relating to wagering—failure to pay special tax
Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)