§ 7262.
Violation of occupational tax laws relating to wagering—failure to pay special tax
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].)