United States Code · Section
§ 6723 — Failure To Comply With Other Information Reporting Requirements
26 U.S.C. § 6723
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In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.
Implementing Regulations
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§ 31.14 Penalties.27 C.F.R. § 31.14
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§ 70.113 Penalty for failure to supply taxpayer identification number.27 C.F.R. § 70.113