---
type: "LegalText"
title: "26 U.S.C. § 7262"
description: "Violation of occupational tax laws relating to wagering—failure to pay special tax"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "75"
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
section: "7262"
citation: "26 U.S.C. § 7262"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7262"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "c576a84d37dcffda7d9482e81c953409133eac56bafcbc4e02d106ff05b744f5"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "fa8c56f18b31d79791de61101cf3448ea01c0f7158cb492cd1d87dbded59c65c"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 7262 - Violation of occupational tax laws relating to wagering—failure to pay special tax

## Text

Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)