# § 7232. Failure to register or reregister under section 4101, false representations of registration status, etc.
Every person who fails to register or reregister as required by section 4101, or who in connection with any purchase of any taxable fuel (as defined in section 4083) or aviation fuel falsely represents himself to be registered as provided by section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 858; Pub. L. 89–44, title VIII, § 802(b)(4), June 21, 1965, 79 Stat. 159; Pub. L. 100–647, title III, § 3001(b)(3)(A), (B), Nov. 10, 1988, 102 Stat. 3614; Pub. L. 104–188, title I, § 1704(t)(20)(A), Aug. 20, 1996, 110 Stat. 1888; Pub. L. 105–34, title X, § 1032(e)(12)(A), (B), Aug. 5, 1997, 111 Stat. 935; Pub. L. 105–206, title VI, § 6010(h)(2), July 22, 1998, 112 Stat. 815; Pub. L. 108–357, title VIII, § 863(b), Oct. 22, 2004, 118 Stat. 1620; Pub. L. 109–59, title XI, § 11164(b)(2), Aug. 10, 2005, 119 Stat. 1975.)
## Editorial Notes
### Amendments
2005— inserted “or reregister” after “register” in section catchline and text and “or reregistration” after “registration” in text.
2004— substituted “$10,000” for “$5,000”.
1998— provided that amendment made by shall be applied as if “gasoline, diesel fuel,” were the material proposed to be stricken. See 1997 Amendment note below.
1997—, amended section catchline generally. Prior to amendment, catchline read as follows: “Failure to register, or false statement by manufacturer or producer of gasoline, diesel fuel, or aviation fuel”.
, which directed the substitution of “any taxable fuel (as defined in section 4083)” for “gasoline, lubricating oil, diesel fuel”, was executed by making the substitution for “gasoline, diesel fuel,” to reflect the probable intent of Congress. See 1998 Amendment note above.
1996— struck out “lubricating oil,” after “gasoline,” in section catchline and text.
1988— substituted “, lubricating oil, diesel fuel, or aviation fuel” for “or lubricating oil” in section catchline and in text.
1965— struck out “or give bond” after “Failure to register” in section catchline and “or give bond” after “register” and “and bonded” after “registered” in text.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2005 Amendment
Amendment by applicable to actions, or failures to act, after , see , set out as a note under .
### Effective Date of 2004 Amendment
Amendment by applicable to penalties imposed after , see , set out as an Effective Date note under .
### Effective Date of 1998 Amendment
Amendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1997 Amendment
Amendment by effective , see , as amended, set out as a note under .
### Effective Date of 1988 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1965 Amendment
Amendment by applicable with respect to articles sold on or after , see , set out as a note under .