Any person who fails to comply with the requirements of section 4374 (relating to liability for tax on policies issued by foreign insurers), with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax.
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES
§ 7261. Representation that retailers’ excise tax is excluded from price of article
§ 7262. Violation of occupational tax laws relating to wagering—failure to pay special tax
§ 7268. Possession with intent to sell in fraud of law or to evade tax
§ 7269. Failure to produce records
§ 7271. Penalties for offenses relating to stamps
§ 7272. Penalty for failure to register or reregister
§ 7273. Penalties for offenses relating to special taxes
§ 7275. Penalty for offenses relating to certain airline tickets and advertising