26 USC § 6725 - Failure to report information under section 4101

---
identifier: "/us/usc/t26/s6725"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6725 - Failure to report information under section 4101"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6725"
section_name: "Failure to report information under section 4101"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "II"
part_name: "FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 108–357, title VIII, § 863(d)(1), Oct. 22, 2004, 118 Stat. 1620.)"
---


# § 6725. Failure to report information under section 4101

**(a)** **In general** In the case of each failure described in subsection (b) by any person with respect to a vessel or facility, such person shall pay a penalty of $10,000 in addition to the tax (if any).

**(b)** **Failures subject to penalty** For purposes of subsection (a), the failures described in this subsection are—

**(1)** any failure to make a report under section 4101(d) on or before the date prescribed therefor, and

**(2)** any failure to include all of the information required to be shown on such report or the inclusion of incorrect information.

**(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 Pub. L. 108–357, title VIII, § 863(d)(1), Oct. 22, 2004, 118 Stat. 1620.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to penalties imposed after , see , set out as a note under .