FEDERAL · 26 U.S.C. · Chapter Subchapter A—Crimes
False statements to purchasers or lessees relating to tax
26 U.S.C. § 7211
This text of 26 U.S.C. § 7211 (False statements to purchasers or lessees relating to 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. § 7211.
Text
Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
(1)intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
(2)ascribing a particular part of such price to a tax imposed under the authority of the United States,
knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 1 year, or both.
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Related
United States v. Yurek (Wendy)
925 F.3d 423 (Tenth Circuit, 2019)
Rodriguez v. Shulman
844 F. Supp. 2d 1 (D.C. Circuit, 2012)
No.
(Colorado Attorney General Reports, 1985)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 854.)
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Bluebook (online)
26 U.S.C. § 7211, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7211.