BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7202

Willful failure to collect or pay over tax

Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 75
Statutory Text

26 U.S.C. § 7202 — Willful failure to collect or pay over tax

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter A - Crimes PART I - GENERAL PROVISIONS Sec. 7202 - Willful failure to collect or pay over tax From the U.S. Government Publishing Office, www.gpo.gov

§7202. Willful failure to collect or pay over tax

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 851.)

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-B7180F
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 7202
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
0275381e4f0c475d...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 7202 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 7201 26 U.S.C. § 7203 →
Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
26 U.S.C. § 720126 U.S.C. § 720226 U.S.C. § 720326 U.S.C. § 720426 U.S.C. § 720526 U.S.C. § 720626 U.S.C. § 720726 U.S.C. § 720826 U.S.C. § 720926 U.S.C. § 721026 U.S.C. § 721126 U.S.C. § 721226 U.S.C. § 721326 U.S.C. § 7213A26 U.S.C. § 721426 U.S.C. § 721526 U.S.C. § 721626 U.S.C. § 721726 U.S.C. § 723126 U.S.C. § 723226 U.S.C. § 723326 U.S.C. § 723426 U.S.C. § 723526 U.S.C. § 723626 U.S.C. § 723726 U.S.C. § 723926 U.S.C. § 724026 U.S.C. § 724126 U.S.C. § 726126 U.S.C. § 7262
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 7202