26 U.S.C. § 5684
Title 26
Chapter 51
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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- § 5001
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§ 5684. Penalties relating to the payment and collection of liquor taxes
- (a) Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
- (b) The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
- (c)
- (1) For provisions relating to interest in the case of taxes not paid when due, see section 6601.
- (2) For penalty for failure to file tax return or pay tax, see section 6651.
- (3) For additional penalties for failure to pay tax, see section 6653.
- (4) For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
- (5) For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
- (6) For penalty for willful failure to file return, supply information, or pay tax, see section 7203.
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