26 U.S.C. § 7209
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Secretary under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.
26 U.S.C. § 7209
EDITORIAL NOTES
AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.