26 U.S.C. § 6653
Title 26
Chapter 68
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 6651
- § 6652
- § 6653
- § 6654
- § 6655
- § 6656
- § 6657
- § 6658
- § 6661
- § 6662
- § 6662A
- § 6663
- § 6664
- § 6665
- § 6671
- § 6672
- § 6673
- § 6674
- § 6675
- § 6676
- § 6677
- § 6678
- § 6679
- § 6680
- § 6681
- § 6682
- § 6683
- § 6684
- § 6685
- § 6686
- § 6687
- § 6688
- § 6689
- § 6690
- § 6691
- § 6692
- § 6693
- § 6694
- § 6695
- § 6695A
- § 6696
- § 6697
- § 6698
- § 6698A
- § 6699
- § 6700
- § 6701
- § 6702
- § 6703
- § 6704
- § 6705
- § 6706
- § 6707
- § 6707A
- § 6708
- § 6709
- § 6710
- § 6711
- § 6712
- § 6713
- § 6714
- § 6715
- § 6715A
- § 6716
- § 6717
- § 6718
- § 6719
- § 6720
- § 6720A
- § 6720B
- § 6720C
- § 6721
- § 6722
- § 6723
- § 6724
- § 6725
- § 6751
§ 6653. Failure to pay stamp tax
Any person (as defined in section 6671(b)) who—
- (1) willfully fails to pay any tax imposed by this title which is payable by stamp, coupons, tickets, books, or other devices or methods prescribed by this title or by regulations under the authority of this title, or
- (2) willfully attempts in any manner to evade or defeat any such tax or the payment thereof,
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