Statute

26 U.S.C. § 7232

Failure to register or reregister under section 4101, false representations of registration status, etc.

US · USCActive

Statutory text

26 U.S.C. § 7232

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.

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Details

Status: Active
Jurisdiction: US · USC
Current through: 2026
Source credit: ( 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 .)
Section ID: 28366