Page:United States Statutes at Large Volume 68A.djvu/906

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INTERNAL REVENUE CODE OF 1954


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-; or intended contents thereof have been complied with, and which is empty or contains any contents other than contents therein when - the container was lawfully stamped, branded, or marked— (A) Transfers or receives (whether by sale, gift, or otherwise) such container knowing it to be empty or to contain such other contents; or j (B) Stamps, brands, or marks such container, or otherwise produces such a stamped, branded, or marked container, knowing it to be empty or to contain such other contents; ^^v,. t-^i-; shall be liable for each such offense to a penalty of $50. SEC. 7272. PENALTY FOR FAILURE TO REGISTER. (a) IN GENERAL.—Any person who fails to register with the Secretary or his delegate as required by this title or by regulations issued thereunder shall be liable to a penalty of $50. (b)

CROSS R E F E R E N C E S. —

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For provisions relating to persons required by this title to register, see sections 4101, 4273, 4412, 4455, 4722, 4753, 4804 (d), 5802, 5841, and 7011. SEC. 7273. PENALTIES FOR OFFENSES RELATING TO SPECIAL TAXES. (a) GENERAL RULE. — Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 (a) or (b) (whichever is applicable) shall be liable to a penalty equal to the special tax for which his business rendered him liable (unless such failure is shown to be due to reasonable cause); but in no case shall said penalty be less than $10. Where the failure to comply with the provisions of section 6806(a) or (b) shall be through willful neglect or refusal, then the penalty shall be double the amount above prescribed. Nothing in this subsection shall in any way affect the liability of any person for exercising or carrying on any trade, business, or profession, or doing any act for the exercising, carrying on, or doing of which a special tax is imposed by law, without the payment thereof. (b)

FAILURE TO P O S T OR E X H I B I T SPECIAL WAGERING T A X STAMP. —

Any person who, through negligence, fails to comply with section 6806 (c) relating to the posting or exhibiting of the special wagering tax stamp, shall be liable to a penalty of $50. Any person who, through willful neglect or refusal, fails to comply with section 6806(c) shall be liable to a penalty of $100. SEC. 7274. PENALTY FOR OFFENSES RELATING TO WHITE PHOSPHORUS MATCHES. Any manufacturer of white phosphorus matches who omits to mark, brand, affix, stamp, or print the factory number required under section 4804(b) on every package of white phosphorus matches manufactured, sold, or removed by him shall be liable to a penalty of $50 for each package in respect of which such offense is committed. SEC. 7275. FAILURE TO PRINT CORRECT PRICE ON TICKETS. For penalty applicable to certain offenses relating to admissions taxes, see section 4234(b).

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