Based on title 14, U.S.C., 1946 ed., § 267 (Feb. 19, 1941, ch. 8, title I, § 8, 55 Stat. 10; June 6, 1942, ch. 385, § 1(1), 56 Stat. 329; Sept. 30, 1944, ch. 449, § 2, 58 Stat. 757; Sept. 30, 1944, ch. 453, § 5, 58 Stat. 760).

Changes were made in phraseology. 81st Congress, House Report No. 557.

Section 6621 of the Internal Revenue Code of 1986, referred to in subsec. (b), is classified to section 6621 of Title 26, Internal Revenue Code.

2018—Pub. L. 115–282, § 119(b), renumbered section 830 of this title as this section.

Subsec. (a). Pub. L. 115–282, § 123(b)(2), substituted “section 3907(b)” for “section 826(b)” wherever appearing.

Subsec. (b). Pub. L. 115–232 substituted “1986” for “1954”.

2006—Subsec. (a). Pub. L. 109–241 substituted “radio station, or motorized vehicle utilized under section 826(b)” for “or radio station” wherever appearing.

1996—Subsec. (a). Pub. L. 104–324 struck out “specific” after “authorized”.

1986—Pub. L. 99–640 designated existing provisions as subsec. (a) and added subsec. (b).