27 C.F.R. § 70.103 Failure to pay tax.
Title 27 - Alcohol, Tobacco Products and Firearms
Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter 51 of the Internal Revenue Code (liquor taxes) or by Chapter 52 (tobacco taxes) at the time prescribed shall, in addition to any other penalty provided in the Internal Revenue Code, be liable to a penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27 CFR 70.97. (26 U.S.C. 5684(a) and 5761(b)) [T.D. ATF–251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF–301, 55 FR 47606, Nov. 14, 1990] Assessable Penalties
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Additions to the Tax, Additional Amounts, and Assessable Penalties
§ 70.103 Failure to pay tax.