# § 7272. Penalty for failure to register or reregister
**(a)** **In general** Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).
**(b)** **Cross references** For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85–475, § 4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title II, § 204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1816, 1830, 1834; Pub. L. 108–357, title VIII, § 863(a), Oct. 22, 2004, 118 Stat. 1619; Pub. L. 109–59, title XI, § 11164(b)(3), Aug. 10, 2005, 119 Stat. 1975.)
## Editorial Notes
### Amendments
2005—, inserted “or reregister” after “register” in section catchline.
Subsec. (a). , inserted “or reregister” after “failure to register”.
2004—Subsec. (a). inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.
1976—Subsec. (a). , struck out “or his delegate” after “Secretary”.
Subsec. (b). , §§ 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.
1965—Subsec. (b). struck out “4455,” after “4412,”.
1958—Subsec. (a). , excluded persons required to register under subtitle E and persons engaging in a trade or business on which a special tax is imposed by such subtitle.
Subsec. (b). , struck out references to sections 5802 and 5841 of this title.
Subsec. (b). struck out reference to section 4273.
## 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 1976 Amendment
Amendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
Amendment by section 1906(a)(42), (b)(13)(A) of effective on first day of first month which begins more than 90 days after , see , set out as a note under .
### Effective Date of 1965 Amendment
Amendment by to take effect in a manner consistent with effective date of change of tax provision to which related, see , set out as a note under .
### Effective Date of 1958 Amendments
Amendment by effective , see , set out as an Effective Date note under .
For effective date of amendment by , see , set out as a note under .