26 U.S.C. § 7271 : US Code - Section 7271: Penalties for offenses relating to stamps

Search 26 U.S.C. § 7271 : US Code - Section 7271: Penalties for offenses relating to stamps

Any person who with respect to any tax payable by stamps -
(1) Failure to attach or cancel stamps, etc.
Fails to comply with rules or regulations prescribed pursuant
to section 6804 (relating to attachment, cancellation, etc., of
stamps), unless such failure is shown to be due to reasonable
cause and not willful neglect; or
(2) Instruments
Makes, signs, issues, or accepts, or causes to be made, signed,
issued, or accepted, any instrument, document, or paper of any
kind or description whatsoever without the full amount of tax
thereon being duly paid; or
(3) Disposal and receipt of stamped packages
In the case of any container which is stamped, branded, or
marked (whether or not under authority of law) in such manner as
to show that the provisions of the internal revenue laws with
respect to the contents or intended contents thereof have been
complied with, and which is empty or contains any contents other
than contents therein when the container was lawfully stamped,
branded, or marked -
(A) Transfers or receives (whether by sale, gift, or
otherwise) such container knowing it to be empty or to contain
such other contents; or
(B) Stamps, brands, or marks such container, or otherwise
produces such as stamped, branded, or marked container, knowing
it to be empty or to contain such other contents;
shall be liable for each such offense to a penalty of $50.