26 U.S.C. § 6719 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6719. Failure to register or reregister

(a) Failure to register or reregister.--Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).

(b) Amount of penalty.--The amount of the penalty under subsection (a) shall be--

(c) Reasonable cause exception.--No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.