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26 U.S.C. § 7202

Willful failure to collect or pay over tax

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

Taxation
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26 U.S.C. § 7202, Willful failure to collect or pay over tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464359
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Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

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