26 USC § 6718 - Failure to display tax registration on vessels

---
identifier: "/us/usc/t26/s6718"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6718 - Failure to display tax registration on vessels"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6718"
section_name: "Failure to display tax registration on vessels"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added and amended Pub. L. 108–357, title VIII, §§ 861(b)(1), 862(b), Oct. 22, 2004, 118 Stat. 1618, 1619.)"
---


# § 6718. Failure to display tax registration on vessels

**(a)** **Failure to display registration** Every operator of a vessel who fails to display proof of registration pursuant to section 4101(a)(3) shall pay a penalty of $500 for each such failure. With respect to any vessel, only one penalty shall be imposed by this section during any calendar month.

**(b)** **Multiple violations** In determining the penalty under subsection (a) on any person, subsection (a) shall be applied by increasing the amount in subsection (a) by the product of such amount and the aggregate number of penalties (if any) imposed with respect to prior months by this section on such person (or a related person or any predecessor of such person or related person).

**(c)** **Reasonable cause exception** No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

---

**Source Credit**: (Added and amended Pub. L. 108–357, title VIII, §§ 861(b)(1), 862(b), Oct. 22, 2004, 118 Stat. 1618, 1619.)

## Editorial Notes

### Amendments

2004—Subsec. (a). , substituted “section 4101(a)(3)” for “section 4101(a)(2)”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2004 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date

> “The amendments made by subsection (b) [enacting this section] shall apply to penalties imposed after
> 
> .”

, , , provided that: