Physicians who are registered under the Harrison Narcotic Act or under the Marihuana Tax Act must effect reregistration on or before July 1 to avoid a penalty. Each year, despite the annual warnings in The Journal, this requirement is overlooked by some physicians, and unpleasant consequences follow. Failure to register adds a penalty of 25% to the tax payable and, in addition, subjects the physician to the possibility of a fine not exceeding $2,000 or imprisonment for a maximum of five years, or both. The Commissioner of Internal Revenue has in past years given some tardy registrants the choice of paying sums by way of compromise, a procedure authorized by law, or accepting criminal prosecution. If this procedure does not produce the required promptness in reregistration, the commissioner will have no choice but to institute criminal prosecution.
This requirement for registration and reregistration does not apply to the physician who