civil sanction
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 340 U.S. 42 - United States v. Sanchez · 1950Most cited · 274 citing opinions
Since his tax liability does not in effect rest on criminal conduct, the tax can be properly called a civil rather than a criminal sanction. The fact Congress provided civil procedure for collection indicates its intention that the tax be treated as such.