{"data":{"id":"us/26-u.s.c.-7272","jurisdiction":"us","citation":"26 U.S.C. § 7272","heading":"Penalty for failure to register or reregister","body":"(a) In generalAny person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101). (b) Cross referencesFor provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.","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":"399f0b936731ea43866e29f98d3ae5ef907be9c6193131d633e4c8ab91b7a5e0","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7271","next":"us/26-u.s.c.-7273"},"notice":"GroundRules: Original legal text. Not legal advice."}