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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7211

False statements to purchasers or lessees relating to tax

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

26 U.S.C. § 7211 — False statements to purchasers or lessees relating to 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. 7211 - False statements to purchasers or lessees relating to tax From the U.S. Government Publishing Office, www.gpo.gov

§7211. False statements to purchasers or lessees relating to tax

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 854.)

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-635248
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 7211
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
1c5f2639eed8f4f6...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 7211 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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← 26 U.S.C. § 7210 26 U.S.C. § 7212 →
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
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 7211