26 U.S.C. § 7261
Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.
26 U.S.C. § 7261
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.