26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7204

Fraudulent statement or failure to make statement to employees

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

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

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. 7204 - Fraudulent statement or failure to make statement to employees From the U.S. Government Publishing Office, www.gpo.gov

§7204. Fraudulent statement or failure to make statement to employees

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.

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

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7204
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The statutory text of 26 U.S.C. § 7204 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).
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