§ 5684. Penalties relating to the payment and collection of liquor taxes
(a)
Failure to pay tax
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.
(c)
Cross references
(6)
For penalty for willful failure to file return, supply information, or pay tax, see section
7203.