26 U.S.C. § 7273 — Penalties for offenses relating to special

Page 3865 TITLE 26—INTERNAL REVENUE CODE § 7275 Statutory Notes and Related Subsidiaries 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 1976 AMENDMENT Amendment by section 1904(b)(8)(F) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title. Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94–455 effective on first day of first month which be- gins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under sec- tion 6013 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 to take effect in a man- ner consistent with effective date of change of tax pro- vision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1958 AMENDMENTS Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. For effective date of amendment by Pub. L. 85–475, see section 4(c) of Pub. L. 85–475, set out as a note under section 6415 of this title. § 7273. Penalties for offenses relating to special taxes Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reason- able cause. If such failure to comply with sec- tion 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed. (Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 90–618, title II, § 205, Oct. 22, 1968, 82 Stat. 1235.) Editorial Notes AMENDMENTS 1968—Pub. L. 90–618 redesignated former subsec. (a) as existing provisions, struck out heading ‘‘General rule’’, all references to subsecs. (a) or (b) of section 6806 of this title, provision that nothing in this subsec. affects the liability of any person doing any act, etc., upon which a special tax is imposed for such special tax, and struck out subsec. (b) setting forth penalties for the failure to comply with the provisions of section 6806(c) of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–618 effective Oct. 22, 1968, see section 207 of Pub. L. 90–618, set out as an Effective Date note under section 5801 of this title. [§ 7274. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 866, pro- vided penalties for offenses relating to white phos- phorus matches. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective on first day of first month which be- gins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title. § 7275. Penalty for offenses relating to certain airline tickets and advertising (a) Tickets In the case of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such transportation shall show the total of— (1) the amount paid for such transportation, and (2) the taxes imposed by subsections (a) and (b) of section 4261. (b) Advertising In the case of transportation by air all of which is taxable transportation (as defined in section 4262) or would be taxable transportation if section 4262 did not include subsection (b) thereof, any advertising made by or on behalf of any person furnishing such transportation (or offering to arrange such transportation) which states the cost of such transportation shall— (1) state such cost as the total of (A) the amount to be paid for such transportation, and (B) the taxes imposed by sections 4261(a), (b), and (c), and (2) if any such advertising states separately the amount to be paid for such transportation or the amount of such taxes, state such total at least as prominently as the more promi- nently stated of the amount to be paid for such transportation or the amount of such taxes and shall describe such taxes substan- tially as: ‘‘user taxes to pay for airport con- struction and airway safety and operations’’. (c) Non-tax charges (1) In general In the case of transportation by air for which disclosure on the ticket or advertising for such transportation of the amounts paid for passenger taxes is required by subsection (a)(2) or (b)(1)(B), if such amounts are sepa- rately disclosed, it shall be unlawful for the disclosure of such amounts to include any amounts not attributable to such taxes. (2) Inclusion in transportation cost Nothing in this subsection shall prohibit the inclusion of amounts not attributable to the taxes imposed by subsection (a), (b), or (c) of section 4261 in the disclosure of the amount paid for transportation as required by sub- section (a)(1) or (b)(1)(A), or in a separate dis- closure of amounts not attributable to such taxes. (d) Penalty Any person who violates any provision of sub- section (a), (b), or (c) is, for each violation,