26 U.S.C. § 7272 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 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.