26 U.S.C. § 7232
Failure to register or reregister under section 4101, false representations of registration status, etc.
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.
Notes of Decisions
Cited in 2
cases, 1994–1997 · leading case: United States v. Wells, 519 U.S. 482 (1997).
United States v. Wells, 519 U.S. 482 (1997). “§ 2197 (n) (penalizing false statement regarding federal insurance of investment in foreign nations); 26 U. S. C. § 7232 (penalizing false statement regarding registration as manufacturer or dealer in gasoline); 29 U.”
United States v. Michael E. Gaudin, 28 F.3d 943 (9th Cir. 1994). “§ 2197 (n) (penalizing false statement regarding federal insurance of investment in foreign nations); 26 U.S.C. § 7232 (penalizing false statement regarding registration as manufacturer or dealer in gasoline); 29 U.”
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