U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201—7344) > Subchapter B—Other Offenses (§§ 7261—7275) > § 7275. Penalty for offenses relating to certain airline tickets and advertising

§ 7275. Penalty for offenses relating to certain airline tickets and advertising

(a) Tickets
In the case of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such transportation shall show the total of—
(1) the amount paid for such transportation, and
(2) the taxes imposed by subsections (a) and (b) of section 4261.
(b) Advertising
In the case of transportation by air all of which is taxable transportation (as defined in section 4262) or would be taxable transportation if section 4262 did not include subsection (b) thereof, any advertising made by or on behalf of any person furnishing such transportation (or offering to arrange such transportation) which states the cost of such transportation shall—
(1) state such cost as the total of
(A) the amount to be paid for such transportation, and
(B) the taxes imposed by sections 4261 (a), (b), and (c), and
(2) if any such advertising states separately the amount to be paid for such transportation or the amount of such taxes, shall state such total at least as prominently as the more prominently stated of the amount to be paid for such transportation or the amount of such taxes and shall describe such taxes substantially as: “user taxes to pay for airport construction and airway safety and operations.”
(c) Penalty
Any person who violates any provision of subsection (a) or (b) is, for each violation, guilty of a misdemeanor, and upon conviction thereof shall be fined not more than $100.