26 USC § 7231 - Failure to obtain license for collection of foreign items

---
identifier: "/us/usc/t26/s7231"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7231 - Failure to obtain license for collection of foreign items"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7231"
section_name: "Failure to obtain license for collection of foreign items"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "A"
subchapter_name: "Crimes"
part_number: "II"
part_name: "PENALTIES APPLICABLE TO CERTAIN TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 857.)"
---


# § 7231. Failure to obtain license for collection of foreign items

Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 857.)