26 U.S.C. § 7233 — Untitled legal text

Page 3861 TITLE 26—INTERNAL REVENUE CODE [§ 7234 adulterated butter and process or renovated butter’’, 7239 ‘‘Violations of laws relating to white phosphorus matches’’, and 7241 ‘‘Penalty for fraudulent equali- zation tax certificates’’. 1974—Pub. L. 93–490, § 3(b)(2), Oct. 26, 1974, 88 Stat. 1467, struck out item 7236 ‘‘Violation of laws relating to filled cheese’’. 1970—Pub. L. 91–513, title III, § 1101(b)(4)(B), Oct. 27, 1970, 84 Stat. 1292, struck out items 7237 ‘‘Violation of laws relating to narcotic drugs and to marihuana’’ and 7238 ‘‘Violation of laws relating to opium for smoking’’. 1965—Pub. L. 89–44, title VIII, § 802(b)(6), June 21, 1965, 79 Stat. 159, struck out ‘‘or give bond’’ after ‘‘Failure to register’’ in item 7232. 1964—Pub. L. 88–563, § 6(c)(2), Sept. 2, 1964, 78 Stat. 847, inserted item 7241. § 7231. Failure to obtain license for collection of foreign items Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 857.) § 7232. Failure to register or reregister under section 4101, false representations of reg- istration status, etc. Every person who fails to register or rereg- ister as required by section 4101, or who in con- nection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel false- ly represents himself to be registered as pro- vided by section 4101, or who willfully makes any false statement in an application for reg- istration 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 pros- ecution. (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.) Editorial Notes AMENDMENTS 2005—Pub. L. 109–59 inserted ‘‘or reregister’’ after ‘‘register’’ in section catchline and text and ‘‘or rereg- istration’’ 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 ap- plied 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 sub- stitution of ‘‘any taxable fuel (as defined in section 4083)’’ for ‘‘gasoline, lubricating oil, diesel fuel’’, was executed by making the substitution for ‘‘gasoline, die- sel 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 ‘‘reg- istered’’ in text. 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 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. [§ 7233. Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, re- lated to failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations. 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. [§ 7234. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, re- lated to false branding, selling, or packing of oleo- margarine, removal or defacement of stamps, marks, or brands on packages of oleomargarine or adulterated butter, failure of wholesale dealers to keep or permit