26 U.S.C. § 7262 : Internal Revenue Code — Procedure And Administration — Crimes, Other Offenses, And Forfeitures — Other Offenses — Violation Of Occupational Tax Laws Relating To Wagering—Failure To Pay Special Tax

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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.)
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