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26 U.S.C. § 5871

Penalties

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 5871, Penalties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463897
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Full text

Any person who violates or fails to comply with any provision of this chapter shall, upon conviction, be fined not more than $10,000, or be imprisoned not more than ten years, or both.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 98-473(H.J.Res. 648)1984-10-12
    A joint resolution making continuing appropriations for the fiscal year 1985, and for other purposes.
    House: no recorded tallySenate: no recorded tally