26 U.S.C. § 7204
Fraudulent statement or failure to make statement to employees
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 7204, Fraudulent statement or failure to make statement to employees, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464361
- Permanent ID
ys:prov:464361@1- SHA-256
2a26c972bfb8f9f52a650f146be47a62af0af0f026366c871fab3e334fe94e0d
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Full text
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.
Legislative history
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