United States Code · Section
§ 7231 — Failure To Obtain License For Collection Of Foreign Items
26 U.S.C. § 7231
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Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
Implementing Regulations
No implementing regulations found.