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Physicians, other than those in the armed services, 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 reregister promptly adds a penalty of 25 per cent to the tax payable and in addition subjects the physician to the possibility of a fine not exceeding $2,000 or to imprisonment for not exceeding five years, or to both. As an act of grace, the Commissioner of Internal Revenue has in past years given some tardy registrants the choice between paying sums by way of compromise, a procedure authorized by law, or of accepting criminal prosecution. If this procedure does not produce the required promptness in reregistration, the commissioner is required to institute criminal
REGISTRATION UNDER THE HARRISON NARCOTIC ACT. JAMA. 1944;125(5):357. doi:10.1001/jama.1944.02850230037013