{"identifier":"/us/usc/t26/s6723","title":26,"num":"\u00a7\u202f6723.","heading":"Failure to comply with other information reporting requirements","text":"\u00a7\u202f6723.\nFailure to comply with other information reporting requirements\nIn the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.","url":"https://projectusc.org/usc/t26/s6723.html","content":[{"t":"sec","id":"/us/usc/t26/s6723","children":[{"t":"num","text":"\u00a7\u202f6723."},{"t":"heading","text":"Failure to comply with other information reporting requirements"},{"t":"content","text":"\n","children":[{"t":"p","text":"In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}