26 U.S.C. § 7263 — Untitled legal text

Page 3863 TITLE 26—INTERNAL REVENUE CODE § 7269 Sec. Editorial Notes AMENDMENTS 2005—Pub. L. 109–59, title XI, § 11164(b)(4), Aug. 10, 2005, 119 Stat. 1976, inserted ‘‘or reregister’’ after ‘‘reg- ister’’ in item 7272. 1976—Pub. L. 94–455, title XIX, §§ 1904(b)(7)(C)(ii), (8)(E)(ii), (9)(C)(ii), 1952(n)(3)(B), Oct. 4, 1976, 90 Stat. 1815, 1816, 1846, struck out items 7263 ‘‘Penalties relat- ing to cotton futures’’, 7264 ‘‘Offenses relating to ren- ovated or adulterated butter’’, 7265 ‘‘Other offenses re- lating to oleomargarine or adulterated butter oper- ations’’, 7267 ‘‘Offenses relating to white phosphorus matches’’, and 7274 ‘‘Penalty for offenses relating to white phosphorus matches’’. 1974—Pub. L. 93–490, § 3(b)(4), Oct. 26, 1974, 88 Stat. 1467, struck out item 7266 ‘‘Offenses relating to filled cheese’’. 1970—Pub. L. 91–258, title II, § 203(c)(2), May 21, 1970, 84 Stat. 239, added item 7275. 1965—Pub. L. 89–44, title VI, § 601(i), June 21, 1965, 79 Stat. 155, struck out item 7275 ‘‘Failure to print correct price on tickets’’. § 7261. Representation that retailers’ excise tax is excluded from price of article Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000. (Aug. 16, 1954, ch. 736, 68A Stat. 862.) § 7262. Violation of occupational tax laws relat- ing to wagering—failure to pay special tax Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000. (Aug. 16, 1954, ch. 736, 68A Stat. 862.) [§ 7263. Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 862, pro- vided penalties for violations related to cotton futures. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective on 90th day after Oct. 4, 1976, see sec- tion 1952(o) of Pub. L. 94–455, set out as an Effective Date note under section 15b of Title 7, Agriculture. [§ 7264. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, pro- vided the penalty for offenses relating to renovated or adulterated butter. 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. [§ 7265. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, pro- vided penalties for offenses relating to oleomargarine or adulterated butter operations. 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. [§ 7266. Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, set out offenses and penalties relating to filled cheese. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to filled cheese manufactured, im- ported, or sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93–490, set out as a note under sections 4831 to 4834 of this title. [§ 7267. 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. 864, 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. § 7268. Possession with intent to sell in fraud of law or to evade tax Every person who shall have in his custody or possession any goods, wares, merchandise, arti- cles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded. (Aug. 16, 1954, ch. 736, 68A Stat. 865.) § 7269. Failure to produce records Whoever fails to comply with any duty im- posed upon him by section 6018, 6036 (in the case of an executor), or 6075(a), or, having in his pos- session or control any record, file, or paper, con- taining or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property com- prised in the gross estate of the decedent, fails to exhibit the same upon request to the Sec- retary who desires to examine the same in the performance of his duties under chapter 11 (re- lating to estate taxes), shall be liable to a pen- alty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States. (Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)