§ 7272 — Penalty For Failure To Register Or Reregister

(a) 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) For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.