26 U.S.C. § 7273 : US Code - Section 7273: Penalties for offenses relating to special taxes

Search 26 U.S.C. § 7273 : US Code - Section 7273: Penalties for offenses relating to special taxes

Any person who shall fail to place and keep stamps denoting the
payment of the special tax as provided in section 6806 shall be
liable to a penalty (not less than $10) equal to the special tax
for which his business rendered him liable, unless such failure is
shown to be due to reasonable cause. If such failure to comply with
section 6806 is through willful neglect or refusal, then the
penalty shall be double the amount above prescribed.