Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 7232: Failure to register or reregister under section 4101, false representations of registration status, etc.

Felony

What this law says, in plain English

A person who fails to register for fuel tax purposes, falsely claims registration status, or makes false statements on a registration application may be fined up to $10,000, imprisoned up to 5 years, or both.

Read the full statutory text

Every person who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

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