Section, added Pub. L. 96-223, title I, Section 101(e)(1), Apr. 2, 1980, 94 Stat. 252, prescribed penalty for willful failure to furnish certain information regarding windfall profit tax on domestic crude oil.

A prior section 7241, Pub. L. 88-563, Section 6(b), Sept. 2, 1964, 78 Stat. 847, which related to penalty for fraudulent equalization tax certificates, was repealed by Pub. L. 94-455, title XIX, Section 1904(b)(10)(F)(i), (iii), Oct. 4, 1976, 90 Stat. 1818, effective with respect to statements and certificates executed after June 30, 1974.

Effective Date of Repeal

Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.

Subchapter B - Other Offenses

Sec.

7261.

Representation that retailers' excise tax is excluded from price of article.

7262.

Violation of occupational tax laws relating to wagering - failure to pay special tax.

[7263 to 7267. Repealed.]

7268.

Possession with intent to sell in fraud of law or to evade tax.

7269.

Failure to produce records.

7270.

Insurance policies.

7271.

Penalties for offenses relating to stamps.

7272.

Penalty for failure to register or reregister.

7273.

Penalties for offenses relating to special taxes.

[7274.

Repealed.]

7275.

Penalty for offenses relating to certain airline tickets and advertising.

Amendments

2005 - Pub. L. 109-59, title XI, Section 11164(b)(4), Aug. 10, 2005, 119 Stat. 1976, inserted "or reregister" after "register" in item 7272.

1976 - Pub. L. 94-455, title XIX, Sections 1904(b)(7)(C)(ii), (8)(E)(ii), (9)(C)(ii), 1952(n)(3)(B), Oct. 4, 1976, 90 Stat. 1815, 1816, 1846, struck out items 7263 "Penalties relating to cotton futures", 7264 "Offenses relating to renovated or adulterated butter", 7265 "Other offenses relating to oleomargarine or adulterated butter operations", 7267 "Offenses relating to white phosphorus matches", and 7274 "Penalty for offenses relating to white phosphorus matches".

1974 - Pub. L. 93-490, Section 3(b)(4), Oct. 26, 1974, 88 Stat. 1467, struck out item 7266 "Offenses relating to filled cheese".

1970 - Pub. L. 91-258, title II, Section 203(c)(2), May 21, 1970, 84 Stat. 239, added item 7275.

1965 - Pub. L. 89-44, title VI, Section 601(i), June 21, 1965, 79 Stat. 155, struck out item 7275 "Failure to print correct price on tickets".