{"data":{"id":"us/26-cfr-44.7262-1","jurisdiction":"us","citation":"26 CFR 44.7262-1","heading":"-1 Failure to pay special tax.","body":"Any person liable for the special tax who does any act which makes him liable for such tax, without having paid the tax, is, besides being liable for the tax, subject to a fine of not less than $1,000 and not more than $5,000.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955","Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"9f647ff3995825bbf77d51363ecceec7e436ad8cc5bd5858dd17e64abb695dd9","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.6696-1","next":"us/26-cfr-44.7701-1"},"notice":"GroundRules: Original legal text. Not legal advice."}