26 U.S.C. § 7273
Penalties for offenses relating to special taxes
Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.
Notes of Decisions
Cited in 1
case, 1972–1972 · leading case: James Turner v. United States, 456 F.2d 1022 (3rd Cir. 1972).
James Turner v. United States, 456 F.2d 1022 (3rd Cir. 1972). “§ 2255 challenges pleas of guilty entered in 1961 so that appellant may be relieved of multiple offender sentences imposed under 26 U.S.C.A. § 7273 (c) for subsequent convictions under 21 U.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.