§ 479.181 Penalties.
Any person who violates or fails to comply with the requirements of 26 U.S.C. Chapter 53 shall, upon conviction, be subject to the penalties imposed under 26 U.S.C. 5871.
Effective date is the date this part was last amended
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Any person who violates or fails to comply with the requirements of 26 U.S.C. Chapter 53 shall, upon conviction, be subject to the penalties imposed under 26 U.S.C. 5871.
Note: All calculations take into account requirements listed in table footnotes. Be advised that calculations may not match expected table values. Please be aware of footnote considerations when making calculations.