26-U.S.C.-7204

§7204 – Fraudulent Statement Or Failure to Make Statement to Employees

Pathway

Title 26 > Subtitle F > Chapter 75 > Subchapter A > Part I > Section 7204

Details

• Reference: Section 7204
• Legend: §7204 – Fraudulent Statement Or Failure to Make Statement to Employees
• USCode Year: 2013

Provision Content

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.)

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Chapter 74 – Closing Agreements and Compromises in the Legal Encyclopedia: Tax Administration

In this entry about Chapter 74 – Closing Agreements and Compromises, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

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