26 U.S.C. § 7262
Section 7262 · Violation of occupational tax laws relating to wagering - failure to pay special tax
Amended 1 time on record
Applied in 33 court decisions — leading case United States v. Ferrone (1971)
Most recently applied in United States v. Sevenski (July 1989)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Authorization for action to recover fine, see section 7401 of this title.
Effective date of this chapter, see section 7851 of this title.
Jurisdiction of district court of the United States of proceeding for recovery or enforcement of fine, see section 1355 of Title 28, Judiciary and Judicial Procedure.
Penalty for failure to post or exhibit special wagering tax stamp, see section 7273 of this title.