26-U.S.C.-7232
§7232 – Failure to Register Or Reregister Under Section 4101, False Representations of Registration Status, Etc.
Pathway
Title 26 > Subtitle F > Chapter 75 > Subchapter A > Part II > Section 7232
Details
- Reference: Section 7232
- Legend: §7232 – Failure to Register Or Reregister Under Section 4101, False Representations of Registration Status, Etc.
- USCode Year: 2013
Provision Content
Every person who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 858; Pub. L. 89–44, title VIII, §802(b)(4), June 21, 1965, 79 Stat. 159; Pub. L. 100–647, title III, §3001(b)(3)(A), (B), Nov. 10, 1988, 102 Stat. 3614; Pub. L. 104–188, title I, §1704(t)(20)(A), Aug. 20, 1996, 110 Stat. 1888; Pub. L. 105–34, title X, §1032(e)(12)(A), (B), Aug. 5, 1997, 111 Stat. 935; Pub. L. 105–206, title VI, §6010(h)(2), July 22, 1998, 112 Stat. 815; Pub. L. 108–357, title VIII, §863(b), Oct. 22, 2004, 118 Stat. 1620; Pub. L. 109–59, title XI, §11164(b)(2), Aug. 10, 2005, 119 Stat. 1975.)
Amendments
2005—Pub. L. 109–59 inserted or reregister after register in section catchline and text and or reregistration after registration in text.
2004—Pub. L. 108–357 substituted $10,000 for $5,000.
1998—Pub. L. 105–206 provided that amendment made by section 1032(e)(12)(A) of Pub. L. 105–34 shall be applied as if gasoline, diesel fuel, were the material proposed to be stricken. See 1997 Amendment note below.
1997—Pub. L. 105–34, §1032(e)(12)(B), amended section catchline generally. Prior to amendment, catchline read as follows: Failure to register, or false statement by manufacturer or producer of gasoline, diesel fuel, or aviation fuel.
Pub. L. 105–34, §1032(e)(12)(A), which directed the substitution of any taxable fuel (as defined in section 4083) for gasoline, lubricating oil, diesel fuel, was executed by making the substitution for gasoline, diesel fuel, to reflect the probable intent of Congress. See 1998 Amendment note above.
1996—Pub. L. 104–188 struck out lubricating oil, after gasoline, in section catchline and text.
1988—Pub. L. 100–647 substituted , lubricating oil, diesel fuel, or aviation fuel for or lubricating oil in section catchline and in text.
1965—Pub. L. 89–44 struck out or give bond after Failure to register in section catchline and or give bond after register and and bonded after registered in text.
Effective Date of 2005 Amendment
Amendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–357 applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108–357, set out as an Effective Date note under section 6719 of this title.
Effective Date of 1998 Amendment
Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Effective Date of 1997 Amendment
Amendment by Pub. L. 105–34 effective July 1, 1998, see section 1032(f)(1) of Pub. L. 105–34, as amended, set out as a note under section 4041 of this title.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective Jan. 1, 1989, see section 3001(c) of Pub. L. 100–647, set out as a note under section 6724 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–44 applicable with respect to articles sold on or after July 1, 1965, see section 802(d)(1) of Pub. L. 89–44, set out as a note under section 4082 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-7217 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-7217, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-6704 in the Legal Encyclopedia: Penalties
In this entry about 26-U.S.C.-6704, find legal reference material, bibliographies and premiere content related to penalties in the American Encyclopedia of Law, presenting a comprehensive view of the United States penalties-specific issues, written by authorities in the field.
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