CustomsMobile Pro beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
Any person who engages in a business taxable under 26 U.S.C. 5801,without.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.