26 U.S.C. § 7275 : US Code - Section 7275: Penalty for offenses relating to certain airline tickets and advertising

Search 26 U.S.C. § 7275 : US Code - Section 7275: Penalty for offenses relating to certain airline tickets and advertising

(a) Tickets
In the case of transportation by air all of which is taxable
transportation (as defined in section 4262), the ticket for such
transportation shall show the total of -
(1) the amount paid for such transportation, and
(2) the taxes imposed by subsections (a) and (b) of section
4261.
(b) Advertising
In the case of transportation by air all of which is taxable
transportation (as defined in section 4262) or would be taxable
transportation if section 4262 did not include subsection (b)
thereof, any advertising made by or on behalf of any person
furnishing such transportation (or offering to arrange such
transportation) which states the cost of such transportation shall -

(1) state such cost as the total of (A) the amount to be paid
for such transportation, and (B) the taxes imposed by sections
4261(a), (b), and (c), and
(2) if any such advertising states separately the amount to be
paid for such transportation or the amount of such taxes, shall
state such total at least as prominently as the more prominently
stated of the amount to be paid for such transportation or the
amount of such taxes and shall describe such taxes substantially
as: "user taxes to pay for airport construction and airway safety
and operations."
(c) Penalty
Any person who violates any provision of subsection (a) or (b)
is, for each violation, guilty of a misdemeanor, and upon
conviction thereof shall be fined not more than $100.