26 U.S.C. § 7272 : US Code - Section 7272: Penalty for failure to register or reregister

Search 26 U.S.C. § 7272 : US Code - Section 7272: Penalty for failure to register or reregister

(a) In general
Any person (other than persons required to register under
subtitle E, or persons engaging in a trade or business on which a
special tax is imposed by such subtitle) who fails to register with
the Secretary as required by this title or by regulations issued
thereunder shall be liable to a penalty of $50 ($10,000 in the case
of a failure to register or reregister under section 4101).
(b) Cross references
For provisions relating to persons required by this title to
register, see sections 4101, 4412, and 7011.