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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax us united_states_code code_section 26 INTERNAL REVENUE CODE 75 CRIMES, OTHER OFFENSES, AND FORFEITURES 7262 26 U.S.C. § 7262 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/s7262 data/legal/raw/us/code/title-26/usc26.xml c576a84d37dcffda7d9482e81c953409133eac56bafcbc4e02d106ff05b744f5 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 fa8c56f18b31d79791de61101cf3448ea01c0f7158cb492cd1d87dbded59c65c 2026-07-04 official
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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.)