26 USC 7262
26 USC 7262
§ 7262 - Violation of occupational tax laws relating to wagering—failure to pay special tax
CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B— Other Offenses
Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.