26 CFR § 44.7262-1 - Failure to pay special tax.

---
identifier: "/us/cfr/t26/s44.7262-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 44.7262-1 - Failure to pay special tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "44.7262-1"
section_name: "Failure to pay special tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "44"
part_name: "TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted."
cfr_part: "44"
---


# 44.7262-1 Failure to pay special tax.

Any person liable for the special tax who does any act which makes him liable for such tax, without having paid the tax, is, besides being liable for the tax, subject to a fine of not less than $1,000 and not more than $5,000.