Marginal note:Repeated failure to report income. 1  163 (1) Every person is liable to a penalty who. 2  Marginal note:Amount of penalty (1.1) The amount of the penalty to which the person is liable under subsection (1) is equal to the lesser of.
The pocket veto is an absolute veto that cannot be overridden. The veto becomes effective when the President fails to sign a bill after Congress has adjourned and is unable to override the veto.
Congress may then, if it chooses, attempt to override the veto. For  the override effort to be successful, it must be by 2/3 vote in  both houses. This procedure is provided for in Article I, section 7  of the Constitution.