26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7268

Possession with intent to sell in fraud of law or to evade tax

Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 75
Statutory Text

26 U.S.C. § 7268 — Possession with intent to sell in fraud of law or to evade 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. 7268 - Possession with intent to sell in fraud of law or to evade tax From the U.S. Government Publishing Office, www.gpo.gov

§7268. Possession with intent to sell in fraud of law or to evade tax

Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded.

(Aug. 16, 1954, ch. 736, 68A Stat. 865.)

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7268
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The statutory text of 26 U.S.C. § 7268 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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