Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413; amended Pub. L. 96–39, title VIII, § 807(a)(60), July 26, 1979, 93 Stat. 290; Pub. L. 98–369, div. A, title IV, § 451(b)(3), July 18, 1984, 98 Stat. 819; Pub. L. 100–203, title X, § 10512(a)(1)(B)(i), (ii), Dec. 22, 1987, 101 Stat. 1330–447, 1330–448, related to penalties for nonpayment of special taxes.

A prior section 5691, act Aug. 16, 1954, ch. 736, 68A Stat. 702, related to penalties for willful nonpayment of special taxes and forfeitures for nonpayment of special taxes relating to liquors, prior to the general revision of this chapter by Pub. L. 85–859.

Repeal effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as an Effective Date of 2005 Amendment note under section 5002 of this title.