Internal Revenue Code · 26 U.S.C.
§ 7231. Failure to obtain license for collection of foreign items
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7231
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 78 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7231
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter A Crimes
- Part II PENALTIES APPLICABLE TO CERTAIN TAXES
Nearby sections
- § 7231 Failure to obtain license for collection of foreign items
- § 7232 Failure to register or reregister under section 4101, false representations of registration status, etc.
- § 7233 Repealed
- § 7234 Repealed
- § 7235 Repealed