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.
If the President vetoes the law (or refuses to sign it, and the Senate adjourns in less than 10 days, called a pocket veto), the Congress can override it, but it takes a 2/3 majority of both houses to achieve that. If the veto is overridden, the bill becomes the law of the land.