26 USC 6719 - Failure to register or reregister

U.S Code last checked for updates: May 17, 2024

§ 6719.

Failure to register or reregister

(a)

Failure to register or reregister

(b)

Amount of penalty

The amount of the penalty under subsection (a) shall be—

(1)

$10,000 for each initial failure to register or reregister, and

(2)

$1,000 for each day thereafter such person fails to register or reregister.

(c)

Reasonable cause exception

(Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)

cite as: 26 USC 6719