26 C.F.R. § 44.7262-1 Failure to pay special tax.
Title 26 - Internal Revenue
Any person liable for the special tax who does any act which makes him liable for such tax, without having paid the tax, is, besides being liable for the tax, subject to a fine of not less than $1,000 and not more than $5,000.
Title 26: Internal Revenue
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering
§ 44.7262-1 Failure to pay special tax.
