26-U.S.C.-5603
§5603 – Penalty Relating to Records, Returns and Reports
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part I > Section 5603
Details
- Reference: Section 5603
- Legend: §5603 – Penalty Relating to Records, Returns and Reports
- USCode Year: 2013
Provision Content
(a) Fraudulent noncompliance
Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall—
(1) fail to keep any such document or to make required entries therein; or
(2) make any false entry in such document; or
(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or
(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
(5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.
(b) Failure to comply
Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall—
(1) fail to keep any such document or to make required entries therein; or
(2) make any false entry in such document; or
(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or
(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
(5) fail to refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
or who shall, otherwise than with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1400.)
Prior Provisions
A prior section 5603, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for failure or refusal of distiller or rectifier to give notice of intention to engage in such business, prior to the general revision of this chapter by Pub. L. 85–859. See section 5601(a)(2), (3) of this title.
Provisions similar to those comprising this section were contained in prior sections 5610, 5611, 5620, 5621, 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 685 to 687, 703, prior to the general revision of this chapter by Pub. L. 85–859.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5602 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5602, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5554 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5554, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
Title 26 – Internal Revenue Code in the Legal Encyclopedia: Penalties
In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to penalties in the American Encyclopedia of Law, presenting a comprehensive view of the United States penalties-specific issues, written by authorities in the field.
26-U.S.C.-5557 in the Legal Encyclopedia: Distilled Spirits
In this entry about 26-U.S.C.-5557, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
26-U.S.C.-5521 in the Legal Encyclopedia: And Beer
In this entry about 26-U.S.C.-5521, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
Leave a Reply