26 U.S.C. § 6674
Fraudulent statement or failure to furnish statement to employee
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6674, Fraudulent statement or failure to furnish statement to employee, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464245
- Permanent ID
ys:prov:464245@1- SHA-256
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Full text
In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee 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 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
Legislative history
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