26 U.S.C. § 7204 — Fraudulent statement or failure to make statement to employees

FEDERAL · 26 U.S.C. · Chapter Subchapter A—Crimes

Fraudulent statement or failure to make statement to employees

26 U.S.C. § 7204

ChapterSubchapter A—Crimes

PartI

This text of 26 U.S.C. § 7204 (Fraudulent statement or failure to make statement to employees) 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. § 7204.

Text

In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

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In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 852.)

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Bluebook (online)

26 U.S.C. § 7204, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7204.

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History

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