FEDERAL · 26 U.S.C. · Chapter Subchapter A—Crimes
Willful failure to collect or pay over tax
26 U.S.C. § 7202
This text of 26 U.S.C. § 7202 (Willful failure to collect or pay over tax) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7202.
Text
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 851.)
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Bluebook (online)
26 U.S.C. § 7202, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7202.