26 USC § 7262 - Violation of occupational tax laws relating to wagering—failure to pay special tax

---
identifier: "/us/usc/t26/s7262"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7262 - Violation of occupational tax laws relating to wagering—failure to pay special tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7262"
section_name: "Violation of occupational tax laws relating to wagering—failure to pay special tax"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "B"
subchapter_name: "Other Offenses"
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. 862.)"
---


# § 7262. Violation of occupational tax laws relating to wagering—failure to pay special tax

Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 862.)