Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 6719 | Failure to register or reregister | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 68 | ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES | 6719 | 26 U.S.C. § 6719 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6719 | data/legal/raw/us/code/title-26/usc26.xml | ca9c1ce305f956c1f87e873b5d195aa15223b95018ad3436ddc410feb89522e5 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | bbd7b62df3b72f23722e14cda8c5c9653f3cccc16b1d377ee2425a56bebb5534 | 2026-07-04 | official |
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26 U.S.C. § 6719 - Failure to register or reregister
Text
(a) Failure to register or reregister Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).
(b) Amount of penalty The amount of the penalty under subsection (a) shall be—
(1) $10,000 for each initial failure to register or reregister, and
(2) $1,000 for each day thereafter such person fails to register or reregister.
(c) Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
(Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)
Notes
Editorial Notes
Amendments2005—Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline. Subsecs. (a), (b). Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 AmendmentAmendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.
Effective DatePub. L. 108–357, title VIII, § 863(e), Oct. 22, 2004, 118 Stat. 1620, provided that: “The amendments made by this section [enacting this section and section 6725 of this title and amending sections 7232 and 7272 of this title] shall apply to penalties imposed after December 31, 2004.”