{"identifier":"/us/usc/t26/s7272","title":26,"num":"\u00a7\u202f7272.","heading":"Penalty for failure to register or reregister","text":"\u00a7\u202f7272.\nPenalty for failure to register or reregister\n(a)\nIn general\nAny 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).\n(b)\nCross references\nFor provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.","url":"https://projectusc.org/usc/t26/s7272.html","content":[{"t":"sec","id":"/us/usc/t26/s7272","children":[{"t":"num","text":"\u00a7\u202f7272."},{"t":"heading","text":"Penalty for failure to register or reregister"},{"t":"subsec","id":"/us/usc/t26/s7272/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Any 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).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s7272/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Cross references"},{"t":"content","children":[{"t":"p","text":"For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}