18-U.S.C.-2075

§2075 – officer Failing to Make Returns Or Reports

Pathway

Title 18 > Part I > Chapter 101 > Section 2075

Details

• Reference: Section 2075
• Legend: §2075 – officer Failing to Make Returns Or Reports
• USCode Year: 2013

Provision Content

Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined under this title.

(June 25, 1948, ch. 645, 62 Stat. 796; Pub. L. 107–273, div. B, title IV, §4002(d)(1)(C)(ii), Nov. 2, 2002, 116 Stat. 1809.)

Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., §188, (Mar. 4, 1909, ch. 321, §101, 35 Stat. 1107).

Amendments

2002—Pub. L. 107–273 substituted under this title for not more than $1,000.

U.S. Encyclopedia of Law Coverage

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Topic Map

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