Penalty for failure to register or reregister

26 U.S.C. § 7272
in effect
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(a) In generalAny person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101). (b) Cross referencesFor provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

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