26-U.S.C.-7211

§7211 – False Statements to Purchasers Or Lessees Relating to Tax

Pathway

Title 26 > Subtitle F > Chapter 75 > Subchapter A > Part I > Section 7211

Details

• Reference: Section 7211
• Legend: §7211 – False Statements to Purchasers Or Lessees Relating to Tax
• USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

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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