{"data":{"id":"us/26-u.s.c.-7262","jurisdiction":"us","citation":"26 U.S.C. § 7262","heading":"Violation of occupational tax laws relating to wagering—failure to pay special tax","body":"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.","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":"93b5c435f3a9813c0f491d038956d1eef814bdffcf839aa59c872cfb84ff105e","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7261","next":"us/26-u.s.c.-7263"},"notice":"GroundRules: Original legal text. Not legal advice."}