Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 7231: Failure to obtain license for collection of foreign items

Misdemeanor

What this law says, in plain English

A person who knowingly collects certain foreign items without a required license or without following regulations is guilty of a misdemeanor, punishable by a fine up to $5,000, imprisonment up to one year, or both.

Read the full statutory text

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.

Verify at the official source: Federal legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.