26 USC § 7273 - Penalties for offenses relating to special taxes

---
identifier: "/us/usc/t26/s7273"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7273 - Penalties for offenses relating to special taxes"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7273"
section_name: "Penalties for offenses relating to special taxes"
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. 866; Pub. L. 90–618, title II, § 205, Oct. 22, 1968, 82 Stat. 1235.)"
---


# § 7273. Penalties for offenses relating to special taxes

Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 90–618, title II, § 205, Oct. 22, 1968, 82 Stat. 1235.)

## Editorial Notes

### Amendments

1968— redesignated former subsec. (a) as existing provisions, struck out heading “General rule”, all references to subsecs. (a) or (b) of , provision that nothing in this subsec. affects the liability of any person doing any act, etc., upon which a special tax is imposed for such special tax, and struck out subsec. (b) setting forth penalties for the failure to comply with the provisions of .

## Statutory Notes and Related Subsidiaries

### Effective Date of 1968 Amendment

Amendment by  effective , see , set out as an Effective Date note under .