27 C.F.R. § 479.48

Current through October 31, 2024

Section 479.48 - Failure to pay special (occupational) tax

Any person who engages in a business taxable under 26 U.S.C. 5801 , without timely payment of the tax imposed with respect to such business (see §479.34 ) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. 6601 and 6651 ). In addition, such person may be liable for criminal penalties under 26 U.S.C. 5871 .

27 C.F.R. § 479.48

36 FR 14256, 8/3/1971. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-48, 44 FR 55842, 9/28/1979