{"data":{"id":"us/26-u.s.c.-7231","jurisdiction":"us","citation":"26 U.S.C. § 7231","heading":"Failure to obtain license for collection of foreign items","body":"Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"4fd6eac1a223de55b142dbc89852419e6eb1d2d4c3915036ec51bc1096a1b222","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7217","next":"us/26-u.s.c.-7232"},"notice":"GroundRules: Original legal text. Not legal advice."}